Retained earnings, Dec. 31 Equipment Payroll expense Cash Notes payable Retained earnings, Jan. 1 Common stock Inventory Cost of Goods Sold Accounts receivable Revenues Dividends Administrative expenses Accounts payable 2019 ? 69,097 94,200 24,320 18,960 ? 36,000 26,200 242,900 2,430 370,305 5,200 13,250 11,830 2018 40,502 58,940 86,500 19,650 19,208 22,462 36,000 25,120 ? ? 360,870 4,800 12,630 10,600 Required: a. Prepare an income statement, statement of retained earnings and a balance sheet for each year and determine the missing values. b. Assess the company's comparative results for the two-year period from the perspective of a bank and then from the perspective of an investor (i.e. did things get better or worse from those perspectives and why). If you were a bank would you lend the company more money? If you were an investor would you invest more money in the company? Briefly explain your decisions