. Build the Statement of Comprehensive Income and Statement of Financial Position for QS Inc. based on the information given below, as of December 31, 2019. Round all numbers to the nearest integer. 
Statement of Financial Position 
Accounts payable $117,000 Accounts receivable $174,000 Cash and cash equivalents $134,000 coGS. $362,400 Common stock $1,090,000 Depreciation $42,000 Dividend payout ratio 40% Interest paid $38,000 Inventory $144,000 Long-term debt $1,856,000 Net fixed assets $2,893,000 Sales $459,000 Short-term debt $112,000 Tax rate 31% Number of shares 1,000,000 Price per share $0.15