Name and describe the benefits offered by two government-mandated employee benefits programs.

Maddie placed an advertisement in a local newspaper asking for investment capital in her glacial water business. Stella responded to the advertisement by sending Maddie a letter on October 1 that said that she was willing to invest \\( \\$ 5000 \\). Maddie wrote back the next day saying that she was willing to make Stella a partner in her business if Stella was willing to invest \\$7500. The letter said that Stella had until October 10 to accept. Stella got the letter on October 6, and mailed Maddie a letter the same day saying that she would love to get involved in the business and would send Maddie a cheque for \\( \\$ 7500 \\). The letter was received by Maddie on October 9. Stella sent the cheque on October 8 and Maddie received it on October 12. Meanwhile, Maddie mentioned the advertisement to Genie. Genie said she would like to invest in Maddie's business and would be willing to contribute \\( \\$ \\) 10,000. Maddie sent another letter to Stella on October 5 saying that she had changed her mind and would not be willing to have Stella as a partner. Stella received the letter on October 7 . 6. Below is the Trial Balance for Puppers Company for January 31, 2023. Required: Prepare 1. An Income Statement for the month ended January 31, 2023 2. A Statement of Owner's Equity for the month ended January 31, 2023 3. A Balance Sheet, as of January 31, 2023