Based on the following Adjusted Trial Balance for Lime Design Ltd: Lime Design Ltd Adjusted Trial Balance December 31, 2019 Account Title Debit Credit Cash 282,350 Supplies 320 Copyrig Accounts Receivable Prepaid Rent 5,500 26,250 Equipment 4,500 Accumul.Dep-Equipment 90 Land 54,000 Accounts Payable 27,990 Unearned Service Revenue 1,750 Salaries Payable 3,200 Interest Payable 500 Notes Payable (2030) 10,000 Share Capital-ordinary 310,000 Dividens 5,500 Service Revenue 30,350 Salaries Expense Supplies Exp Rent Expense 3,200 280 500 Interest Expense Utilities Expense Total 1,000 390 Depreciation Exp.-Equipment 90 383,880 383,880 20, 2019 Requirements: 1. Prepare the closing entries; (32 Points) 2. Prepare the T-accounts for Retained Earnings and Income Summary; (18 Points) 3. Prepare the Post-closing Trial Balance and keep the order of accounts; (20 Points) 4. Prepare the Classified Statement of Financial Position and calculate ROA. (30 Points)