is the adjusted trial balance for Dulcinea Corporation at December 31, 2017. Dulcinea CorporationTrial BalanceDecember 31, 2017DebitCreditCash$26,300 Accounts receivable19,000 Inventory23,000Office supplies700 Prepaid insurance2,400 Land75,000 Building, net153,000 Trademark7,000 Accounts payable46,875 Wages payable12,000 Interest payable 1,250Note payable (due in 4 years) 100,500 Capital stock45,000 Retained earnings66,000 Dividends 4,000 Sales Revenue233,000 Cost of goods sold93,200Selling expenses37,000 Administrative expenses42,400 Interest expense5,025 Income tax expense16,600 $504,625$504,625 Required (15 points):a. Prepare the financial statements for Dulcinea Corporation, including a multiple step income statement, Statement of Stockholders Equity and a classified balance sheet. Do not prepare the Statement of Cash Flows. b. Calculate the Current Ratio for Dulcinea Corporation.