Help with creating Income Statement and Balance sheet

Hi guys,

I’m not an accounting student, but an engineering one. I’m taking an accounting course though, and have been struggling so much with income statement and balance sheet.

I’ve got this question, and haven’t figured out how to construct the Income statement and Balance sheet yet. How matter how I’ve tried, the balance sheets are just not balanced. I wonder if you guys could help me, please?

Could someone please tell me where to put “creditors – deferred grant”?

Thank you very much,