Please don't use excel

Construct the 2005 Income statement using the data below:
Long term debt		$ 750
Common Stock		$ 130
Retained Earning		$ 810
Accruals		$ 140
Cash		$ 10
Notes Payable		$ 110
Accounts Receivables		$ 375
Inventories		$ 615
Accounts Payable		$ 60
Net fixed assets		$ 1,000
Sales		$ 3,000
Interest		$ 88
Corporate tax rate		40%
Dividends		$ 57.50
Depreciation		$ 100
2004 Retained Earning		$ 750
Market price per share		$ 23.06
Earnings Per Share (EPS)		$ 2.35
Initial price per share		$50/share
Operating cost (COGS)		$ 2,616.20