Please create income statement and balance sheet from the trial balance below.

As of December 31st, 2002
Account	Debit	Credit
Cash	$30,000	$467,300
Account Receivable	$1,041,696
Revenue		$1,041,696
Depreciation Expense	$12,000
Rent/Insurance	$52,000
Marketing Expense
Loan Payable	$13,300	$30,000
Equity
Utilities Expense	$12,000
Accumulated Depreciation		$12,000
Intangible Asset	$95,000
Wage Expense	$330,000
R&D Expense
Account Payable	$20,000	$70,000
Professional Fees	$15,000.00
Total	$1,620,996	$1,620,996