please help me solve part 2, due tonight so the sooner the better. thanks so much.

Accounts payable... Accounts receivable.. Accumulated depreciation: office equipment. Additional paid-in capital (common stock) Bonds payable (due December 31, 2026). Cash. 5,400 10,100 12,000 8,000 30,000 21,890 Common stock (2,000 shares, $10 par value). 20,000 Cost of goods sold.... 101,425 Deferred income taxes. 1,200 Depreciation expense: office equipment.. .8,000 Dividends declared... 11,800 Income tax expense.. 2,650 Insurance expense. 1,800 Land 48,500 Merchandise Inventory. 15,300 Notes payable (due December 31, 2023)... 6,000 Office equipment 40,000 Office supplies... 700 Office supplies expense. 1,840 Preferred stock (250 shares, $20 par value). 5,000 Premium on bonds payable... 1,750 Prepaid rent 9,000 Rent expense. 18,000 Retained earnings (January 1, 2022). 21,000 Salaries expense. 92,085 Sales.... 278,210 Sales taxes payable. 1,600 Treasury stock (200 common shares at cost).. 2,250 Utilities expense.... 4,820 Instructions: Part # 1 Classify Accounts - Separate accounts into 3 lists: accounts that belong on the Income Statement, Statement of Retained Earnings and Balance Sheet accounts. You can print this list and label off to the side (upload a picture), type up on 3 separate pages in Word or 3 separate tabs in an Excel file. Part #2 Draft Income Statement - Create a draft Income Statement for the year ended December 31, 2022