Included in the attached le is a list of accounts in alphabetic order for Tracy Pet Care Corp. as of December 31, 2018. Note, no common shares were issued in 2018 and the Mortgage payable is due in 2022. REQUIRED: Use the attached excel le to prepare for Tracy Pet Care Corporation the following: 1. Multi-Step Statement of Income for the year (5 marks) 2. Statement of Changes in Retained Earnings (4 marks) 3. Balance Sheet (8 marks) Account Name Normal Balance Accounts Payable 37.000 Accounts Receivable 65.000 Accumulated Depreciation, Buildings 20,000 Buildings 172,000 Cash 19,000 Common Shares (Dec 31, 2021) 138.000 Cost of Goods Sold 110,000 Depreciation Expense 5.000 Dividends Declared 9,000 Income Tax Expense 1,000 Inventory 30.000 Land 70,000 Long-Term Investments 13,500 Mortgage Payable 151,000 Prepaid Insurance expense 500 Retained Earnings (Jan 1, 2021) 27.300 Sales Discounts 7,500 Sales Revenue 190,000 Selling Expenses 27,000 Supplies Expense 2,200 Unearned Revenue 2,800 Utilities Expense 2.400 Wages Expense 32.000 1,132,200