Below is the draft trial balance for Immune Inc. as at December 31, 2022 for the year ended on that date. Using the above account balance information, prepare the following: A) An Income Statement for 2022. (10 marks) B) A Statement of Retained Earnings for 2022. (5 marks) C) A classified Balance Sheet at December 31, 2022. Be sure to include all the appropriate headings and sections and subtotals. (20 marks) Debit Credit Cash 15,600 Cost of goods sold 215,000 Prepaid rent 2,400 Wages expense 90,200 Accounts receivable 27,200 Sales revenue 430,000 Property, plant and equipment 265,000 Accumulated depreciation - property, plant and equipment 75,400 Accounts payable 25,700 Rent expense 14,400 Wages payable 700 Interest expense 4,500 Bank loan payable, long term 100,000 Income tax expense 14,800 Unearned revenue 12,500 Inventory 41,000 Long-term investments 5,000 Depreciation expense 10,300 Dividends declared 20,000 Selling and administrative expenses 23,700 Retained earnings - December 31, 2019 89,800 Common shares ($10,000 issued as at January 1, 2022. Another $5,000 issued during 2022.) 15,000 TOTALS 753,900 753,900 D) Immune Inc. accounting records reveal the following additional information relating to 2022 transactions: The beginning balances of various accounts at January 1, 2022 were as follows: Cash $12,800 Accounts receivable $30,800 Inventory $42,300 Prepaid rent $ 1,400 Accounts payable $28,500 Salaries payable $ 600 Unearned revenue $13,400 Equipment was sold for $12,100 cash. The company purchased equipment for $34,000 cash. The company purchased long-term investments for $3,000 cash. The company issued common shares for $5,000 during the year. The company paid off $25,000 of the bank loan payable. The company paid $20,000 of dividends to shareholders. 1. Using the financial statements you created in Parts A - C, and the above information, prepare a Statement of Cash flows for the year ended December 31, 2022. (18 marks) 2. Comment on the strengths and weaknesses of the companys cash flow based on your calculations. (2 marks) E) Do closing entries for Immune Inc. at December 31, 2022. (5 marks)