Simple CompanyIncome StatementFor Year Ended 12-31-2013Revenue 700Expenses -300Net Income =SUM(B4:B5) Statement of Changes in EquityFor Year Ended 12-31-2013Beginning Common Stock 0Plus: Stock Issued 6100Ending Common Stock=SUM(B10:B11) Beginning Retained Earnings 0Plus: Net Income (Loss) 400Less: Dividends -100Ending Retained Earnings=SUM(B14:B16) Total Stockholder's Equity=SUM(B17+B12) Balance SheetAs of the End of the Year 12-31-2013Assets Cash 5000 Land 4400Total Assets=SUM(B24:B25) Liabilities 3000Stockholders' Equity Common Stock =B11 Retained Earnings =B17Total Stockholders' Equity=SUM(B30:B31) Total Liabilities and Stockholders' Equity=SUM(B32+B28)Statement of Cash FlowsFor Year Ended 12-31-2013Cash Flows from Operating Activities Cash Received from Customers 700 Cash Paid for Expenses -300Net Cash Flows from Operating Activities =SUM(F5:F6) Cash Flows from Investing Activities Cash Paid for Land 4400 Cash Flows from Financing Activities Cash Received from Borrowing Funds 3000 Cash Paid to Reduce Debt 0 Cash Received from Stock Issue 6100 Cash Paid for Dividends -100Net Cash Flows from Financing Activities =SUM(F13:F16) Net Change in Cash=SUM(F7+F10+F17)Plus: Beginning Cash Balance 0Ending Cash