Prepare an income statement and a retained earnings statement, for the month of October, 2014 and a balance sheet at October 31, 2014 for the medical practice of Linda Denny, MD, from the items listed below. 
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Definitions:
Product-oriented Layouts
Layouts designed to streamline production by arranging equipment and processes in sequences that align with the product flow.
In-process Inventories
Goods and materials that are currently within the manufacturing process but not yet completed.
Equipment Assignments
The process of allocating machines, tools, or other equipment to specific jobs or locations within an operation.
Layout Type
Refers to the arrangement or setup of resources, such as machinery and equipment in a factory, which affects workflows and operational efficiency.
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