I Just need question 3 filled out. Question 2 has already been answered. Please answer question 3.

QUESTION 2 In early December Alice and Bob decided to open Sample Cafe with $16,000 of their own money and $20,000 borrowed from a friend. They have spent $13,000 on equipment and furniture, and they have purchased $3,200 worth of cups for cash which they expect will be used over the next three months. Having put down a $2,400 deposit for a location on Main St., they will pay the first month's rent when they open their doors on January 1. In the balance sheet template below, fill in the appropriate values as of December 31. Asset Account Value Liability/Equity Account Value Cash $ 17400 Accounts Payable 0 Accounts Receivable 0 Long-Term Liabilities $ 20000 Inventory 3200 Total Liabilities $ 20000 Furniture & Equipment 13000 n/a n/a Accumulated Depreciation* 0 Paid-in Capital $ 16000 Deposit 2400 n/a n/a Total Assets 36000 Total Liabilities & Equity $36000 * Input Accumulated Depreciation as a negative value. QUESTION 3 The Sample Cafe nearly broke even in the first month of business. Below is a simplified income statement for January along with some notes regarding specific transactions. Sample Cafe Income Statement Summary Month Ended January 31, 20xx Item Value Note Revenue $31,200 Includes $1,300 for a special event that has been invoiced, but not yet paid. Cost of Goods Sold $3,600 Includes $2,000 of cups used from inventory plus $1,600 of coffee beans. An additional $600 of large cups were purchased and delivered during the week but not yet paid for. Total Expenses $28.000 Includes equipment depreciation of $300. Net Income $-400 n/a Update the Sample Cafe balance sheet for January 31 using the template below to reflect the month of operations. Asset Account Value Liability/Equity Account Value Cash Accounts Payable Accounts Receivable 0 Long-Term Liabilities Inventory Total Liabilities Furniture & Equipment 0 n/a n/a Accumulated Depreciation* 0 Paid-in Capital $ 0 Deposit 0 Retained Earnings Total Assets Total Liabilities & Equity * Input Accumulated Depreciation as a negative value