b) The adjusted trial balance of Dalton Corporation's worksheet for the year ended October 31, 2021, are as follows: Dalton Corporation Adjusted Trial Balance October 31, 2021 Account Titles Dr. Cr. Account Titles Dr. Cr. (Tk.) (Tk.) (Tk.) (Tk.) Cash 90,000 Inventory 20,000 Accounts receivable 45,000 Repair expenses 5,000 Accounts payable 40,000 Advertising expenses 12,000 Equipment 94,000 Short-term investment 50,000 Accumulated 55,000 Salaries and wages 37,000 depreciation-equipment expense Machinery 85,000 Sales revenue 3,40,000 Accumulated 45,000 Loss on sales of 7,000 depreciation-machinery Furniture Cost of goods sold 2,15,000 Supplies expense 4,000 Notes payable 50,000 Owner's capital 3,00,000 Depreciation expense 16,000 Owner's drawings 6,000 Insurance expense 9,000 Utilities expense 10,500 Interest expense 8,500 Utilities payable 15,000 Interest Payable 7,000 Salaries Payable 9,000 Interest revenue 18,000 Sales returns & 8,000 Allowance Freight-out 7,000 Building 1,50,000 Instructions: i. Prepare a multiple-step income statement for the year ended October 31, 2021. [04] ii. Prepare a classified balance sheet at October 31, 2021 (assuming Tk. 35,000 of the notes payable is long-term.) [04]