The ledger of Systems Inc. showed the following balances after adjustment, but before closing, on December 31, 2025, the end of the current year (all accounts have normal balances):

Insurance expense	12200
Sales returns and allowances	22400
Bad debt expense	7100
Accounts payable	81000
Accounts receivable	108590
Allowance for doubtful accounts	8500
Accumulated depreciation - equipment	27740
Depreciation expense	1200
Interest revenue	2200
Cash	80970
Common stock (10,000 shares outstanding)	100000
Cost of goods sold	598550
Dividends declared	18000
Equipment	139450
General expenses	113250
Dividends payable	2000
Sales discounts	23000
Interest expense	5600
Paid-in capital in excess of par	110000
Marketable Securities	12000
Merchandise inventory	154250
Prepaid insurance	11325
Salaries expense	40100
Retained earnings	?
Dividend Revenue	10000
Salaries Payable	12350
Sales	984000
Selling expenses	139210

The president of Systems Inc., has asked you to develop a flexible financial statement package ;using Excel that includes:

• a data entry sheet (the information above can be on your data entry sheet)
• an adjusted trial balance (accounts in proper order),
• a single-step income statement,
• a multi-step income statement,
• a statement of retained earnings,
• a classified balance sheet, and
• a post-close trial balance