Andrews Inc. a greeting card company had the following statements prepared as

Andrews Inc. a greeting card company had the following statements prepared as of December 31 2012. ANDREWS INC.
COMPARATIVE BALANCE SHEET
AS OF DECEMBER 31 2012 AND 2011 12/31/12 12/31/11 $5890 $8992 62200 49131 34888 18110 39922 60138 4991 4047 153710 128060 (34823 ) (25013 ) 46037 49864 $312815 $293329 $45929 $42103 4149 5970 7871 3817 7962 9818 60143 67132 104300 104300 28790 28790 53671 31399 $312815 $293329
ANDREWS INC.
INCOME STATEMENT
FOR THE YEAR ENDING DECEMBER 31 2012 $339167 175290 163877 119690 44187 $11436 2094 9342 34845 6792 $28053

Additional information:

Prepare a statement of cash flows using the direct method.