(a)Prepare for Sky Lounge Limited a classified balance sheet as of 30 September 2019.

Sky Lounge Limited Adjusted Trial Balance 30 September 2019 Debit Credit 142.300 155.300 145,600 257,700 135,700 1.000.000 245,000 58,400 36,200 14.400 Accounts payable Accounts receivable Accumulated depreciation - property, plant and equipment Administrative expenses Cash and bank Common shares Cost of sales Depreciation expenses Income tax expenses Income tax payable Inventories Land Long-term investments Mortgages payable, current portion Mortgages payable, net of current portion Notes payable (due in July 2020) Prepaid expenses Promotional expenses Property, plant and equipment Retained earnings (as at 30 September 2018) Rental expenses Salaries and wages Sales revenue Sundry expenses 128.830 1,554,000 240.000 119,000 542.000 62.100 46.000 13.800 465,000 341,000 360,000 410,000 1.740.530 1.000 4,106,930 4,106,930 Additional information: The retained earnings account is adjusted to $699,430 in the Statement of Retained Earnings for the year ended 30 September 2019