The accountant prepared the following list from the company's accounting records for the year ended December 31, 2019: 
-Using good form, prepare an income statement for Ben & Terry's Ice Cream.
Definitions:
Cash Receipts Journal
A financial journal that records all cash inflows to the business, including sales, loan proceeds, and investment income.
General Ledger
A complete record of all financial transactions over the life of a company, serving as the primary data source for the financial statements.
Accounts Receivable
Unpaid amounts by customers to a company for goods or services already rendered.
Cash Receipts Journal
A dedicated journal used to record all cash inflows or receipts of a business.
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