Global Filter Corp.'s alphabetized adjusted trial balance on April 30, 2015 is below. The mortgage payable will pay $5,500 in principal and $495 in interest over the next 12 months. a) Calculate net income (loss) for the year ending April 30, 2015. Please make sure your final answer(s) are accurate to the nearest whole number. Net income (loss) = $ b) Calculate retained earnings on April 30, 2015. Please make sure your final answer(s) are accurate to the nearest whole number. Retained earnings balance = $ Balance 6,300 22,700 4,200 c) The order of the accounts in the equity section is important. Order the equity accounts as they should be reported in the balance sheet. Account Order of account in equity section Common shares (select one) Retained earnings. (select one) Contributed surplus (select one) Preferred shares... (select one) Account Accounts payable Accounts receivable Accumulated depreciation, building. Administrative expenses. Allowance for doubtful accounts Building Cash Common shares Contributed surplus, Cost of goods sold Depreciation expense, building. Dividends declared. Inventory Investments (available for sale). Investments (held to maturity, due 2018). Long-term notes payable Mortgage payable, (due April 30, 2020). Patents Preferred shares Prepaid advertising. Prepaid insurance Retained earnings Salaries payable Sales Selling expenses Unearned revenue 20,200 800 11,100 7,200 14,600 3,800 13,700 2,200 2,100 31,000 9,800 6,100 8,600 34,400 6,100 8,700 d) Prepare a classified balance sheet / statement of financial position for Global Filter Corp. at April 30, 2015. Include all appropriate headings and sub-totals. Please make sure your final answer(s) are accurate to 2 decimal places. Global Filter Corp. Balance Sheet/Statement of Financial Position April 30, 2015 + + + ++ 5,900 + 5,500 9,300 11,100 60,100 22,300 4,000 X X X X X X X X X X X X X X X ++ + + + + + ++ e) Below are the accounts that require valuation and other types of disclosures, select the most appropriate disclosure for each account listed below. Account Disclosure Accounts receivable (select one) Building (select one) Common shares (select one) Inventory. (select one) Investments (available for sale). (select one) Investments (held to maturity, due 2018) (select one) Mortgage payable, (due April 30, 2020). (select one) Patents (select one) Preferred shares (select one)