... OUTPUT SECTION ... \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ "Heading: Line 1" } & \multicolumn{3}{|c|}{ "Heading: Line 1" } \\ \hline \multicolumn{3}{|c|}{ "Heading: Line 2" } & \multicolumn{3}{|c|}{ "Heading: Line 2 " } \\ \hline \multicolumn{3}{|c|}{ "Heading: Line 3"} & \multicolumn{3}{|c|}{ "Heading: Line 3"} \\ \hline Inventory, 1/1/23 & & $$,$,$$ & Sales & & \\ \hline Purchases & $$,$$$ & & Less: & & \\ \hline Less: & & & Sales Adjustments & & \\ \hline Purchases Adjustments & & & Net Sales & & \\ \hline Net Purchases & $$,$$$ & & COGS & & $$,$,$$ \\ \hline Add: & & & Gross Profit & & \\ \hline Freight-In & $$,$,$ & & Operating Expenses & & $$,$,$$ \\ \hline COGPurchased & & $$,$,$$ & Operating Income & & \\ \hline COGAvailable & & $$,$,$ & Other: Rev/Exp/Gain/Loss & & $$,$$,$$ \\ \hline Less: & & & Income Before Tax & & $$,$,$$ \\ \hline Inventory, 12/31/23 & & $$,$$,$ & Tax & & $$,$$,$$ \\ \hline COGS & & $$$$$ & Net Income & & $$,$,$$ \\ \hline & & & EPS: & & $$$ \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ "Heading: Line 1" } \\ \hline \multicolumn{3}{|c|}{ "Heading: Line 2" } \\ \hline \multicolumn{3}{|c|}{ "Heading: Line 3" } \\ \hline & & \\ \hline Retained Earnings, 1/1/23 & & $$,$$$ \\ \hline Add: & & \\ \hline Net Income & & $$$$$ \\ \hline & & $$,$$$ \\ \hline Less: & & \\ \hline Common Dividends & & \\ \hline Preferred Dividends & & \\ \hline Retained Earnings, 12/31/23 & & \\ \hline \end{tabular} ... OUTPUT SECTION ... \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ "Heading: Line 1" } & \multicolumn{3}{|c|}{ "Heading: Line 1" } \\ \hline \multicolumn{3}{|c|}{ "Heading: Line 2" } & \multicolumn{3}{|c|}{ "Heading: Line 2 " } \\ \hline \multicolumn{3}{|c|}{ "Heading: Line 3"} & \multicolumn{3}{|c|}{ "Heading: Line 3"} \\ \hline Inventory, 1/1/23 & & $$,$,$$ & Sales & & \\ \hline Purchases & $$,$$$ & & Less: & & \\ \hline Less: & & & Sales Adjustments & & \\ \hline Purchases Adjustments & & & Net Sales & & \\ \hline Net Purchases & $$,$$$ & & COGS & & $$,$,$$ \\ \hline Add: & & & Gross Profit & & \\ \hline Freight-In & $$,$,$ & & Operating Expenses & & $$,$,$$ \\ \hline COGPurchased & & $$,$,$$ & Operating Income & & \\ \hline COGAvailable & & $$,$,$ & Other: Rev/Exp/Gain/Loss & & $$,$$,$$ \\ \hline Less: & & & Income Before Tax & & $$,$,$$ \\ \hline Inventory, 12/31/23 & & $$,$$,$ & Tax & & $$,$$,$$ \\ \hline COGS & & $$$$$ & Net Income & & $$,$,$$ \\ \hline & & & EPS: & & $$$ \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ "Heading: Line 1" } \\ \hline \multicolumn{3}{|c|}{ "Heading: Line 2" } \\ \hline \multicolumn{3}{|c|}{ "Heading: Line 3" } \\ \hline & & \\ \hline Retained Earnings, 1/1/23 & & $$,$$$ \\ \hline Add: & & \\ \hline Net Income & & $$$$$ \\ \hline & & $$,$$$ \\ \hline Less: & & \\ \hline Common Dividends & & \\ \hline Preferred Dividends & & \\ \hline Retained Earnings, 12/31/23 & & \\ \hline \end{tabular}