The accountant for Flagger Company prepared the following list of accounting equation element balances from the company's records for the year ended December 31: 
Prepare an income statement for Flagger Company in good form.
Definitions:
Substrate
The underlying substance or layer on which an organism lives, grows, or is attached, or a material upon which an enzyme acts.
Isomerases
Enzymes that catalyze the rearrangement of atoms within a molecule, often crucial in metabolic pathways.
Isomeric Form
Variants of a molecule that have the same molecular formula but differ in the arrangement of atoms within the molecule or in their spatial orientation.
Enzyme
Biological molecules that significantly speed up the rate of virtually all the chemical reactions within cells.
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