numbers for inventory, equipment, revenue recognition and other income/expenses

The other files should have check in numbers for inventory, equipment, revenue recognition and other income/expenses

***please also include inventory check figures for the returned bikes. thank you. 

I would like these three deliverable to be done along with computation shown for journal entries for inventory, tune up revenue and depreciation.

Three main deliverables are

1. financial statements and footnotes

2. memo to CWB owners on accounting choices

3. Journal entries