Following is an alphabetical list of the assets, liabilities, revenues, and expenses of Keykin Inc. Prepare a) an income statement for the year ended September 30, 2017.(10 marks) **Note, not all balances are debits. Accounts payable $2,800 Accounts receivable 5,400 Advertising expense 4,600 Cash 6,100 Cost of goods sold 21,700 Inventory 5,900 Utilities expense 700 Note payable Rent expense Salary expense Salary payable Sales revenue Interest expense $5,000 8,200 14,100 900 80,800 800 b) Using Net Income or Net Loss as per the Income Statement, prepare the keykin Inc. Statement of Retained Earnings for the year ended September 30, 2017. During the year, $2,000 in dividends were paid out to shareholders. Opening retained earnings as of October 15, 2016 totaled $23,000. (8 marks)