Oceanic Adventure Tours Ltd. (OATL) is a New Zealand-based company that specializes in providing guided eco-tours and marine wildlife excursions. The company's balance sheet date is 30th April. OATL requires customers to pay 40% of the total tour price at the time of booking, with the remaining balance to be paid 7 days before the tour date. On 1st January 2023, a group of customers booked and paid the deposit for a whale-watching tour valued at \$12,000 for 4th May 2023. The remaining balance was paid by the customers on 27th April 2023. (a) What are the implications for the Balance Sheet, Income Statement, and Cash Flow Statement when OATL receives the tour booking and the deposit on 1st January 2023 , and why? (b) How do the Balance Sheet, Income Statement, and Cash Flow Statement change when OATL receives the remaining balance from the customers on 27th April 2023? (c) What are the overall effects of the tour booking in the Balance Sheet on 30th April 2023, and what are the implications for the Income Statement and Cash Flow Statement for the month of April 2023? (d) How do the financial statements (Balance Sheet, Income Statement, and Cash Flow Statement) change when OATL incurs expenses such as employee salaries, fuel, and maintenance for the whale-watching tour on 4th May 2023? Assume these expenses were not paid by the balance sheet date. (e) Suppose OATL decides to purchase a new boat for $60,000 on 15 February 2023 and pays $20,000 upfront, financing the remaining $40,000 with a 5-year loan. How does this transaction and any relevant subsequent events affect the Balance Sheet, Income Statement, and Cash Flow Statement