2. The post-closing trial balance of the Start Import Company at March 31 is as follows. (25 points) Cash Accounts Receivable Inventory Building and Equipment Accumulated Depreciation Accounts Payable Salaries Payable Common Stock Retained Earnings Debit Credit $ 421,000 301.000 604.000 1,560,000 $ 240.000 446,000 45.000 1.410.000 745.000 $2,885,000 $2.886.000 Transactions during April and additional information follow. Cash sales Sales on account Cash collected on accounts receivable Salaries paid in cash Salaries earned on April 30, but not yet paid Miscellaneous expenses paid in cash 80,000 $500.000 340,000 190.000 28.000 39.000 430.000 Merchandise purchased on account Accounts payable paid in cash Merchandise inventory, April 30 Depreciation expense in April 290,000 660.000 15.000 Required: A) Prepare the income statement for April (20 points) B) What is the ending balance for cash in April? Show your steps. (5 points)