Given the income statement columns and the balance sheet columns of the worksheet, prepare an income statement for the month of October 31, 20XX, for the Riley company. 
Definitions:
Abrasion-Resistant
Refers to the capacity of a material to withstand wear, tear, or degradation from friction and continuous use.
Competitive Strategy
Strategic approaches that a company uses to gain a competitive advantage over its rivals in the market, such as cost leadership, differentiation, or focusing on a niche market.
Polyethylene
A common plastic polymer used in a wide variety of applications, known for its strength and flexibility.
HR Diversity Management
Practices and strategies aimed at creating a diverse and inclusive workplace that values differences among employees in terms of age, gender, ethnicity, and other factors.
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