Pinot Bubbles is a retailer of fine wines and champagne as a sole proprietor. The following accounts at August 31, 2022 have been provided: Account Unearned revenue Bank loan (payable July 2026) Accounts payable Cash at bank Inventory Shop fittings & equipment Accounts receivable Accumulated depreciation - shop fittings and equipment Amount ($) 9,000 35,000 8,300 19,500 68,000 138,000 15,500 36,000 The following events happened in September 2022: 8 10 Received cash from customers who had outstanding accounts from last month of $8,000 14 The business ran a promotion to create awareness of a range of new French champagnes they have added to their product lines and started a free membership system where customers earn points on their purchases and are provided with exclusive offers when they reach 1,000 points. A forklift was purchased for $45,000 from ACE Equipment with a 25% cash 11 deposit and remainder was paid for with a short-term loan from the Bank of Singapore. Paid $450 for advertising in the local newspaper for the last two weeks of September. 16 A prepaid order by a customer for $3,500 arrived and has now been delivered to the customer. 18 Sold inventory to customers for cash of $55,000 with the inventory having a cost of 28,000. Paid annual insurance of $7,500. The insurance cover starts on October 15, 20 2022. 26 Sold inventory to a reception/function centre for $21,000 on credit. This inventory had cost $12,000 30 Paid 90% of the amount that was owed to suppliers from last month. REQUIRED: A. Calculate the value of Owners' Equity at September 1, 2022 before any events for September 2022 have been captured. Show your workings B. Prepare a Balance Sheet for Pinot Bubbles as at 30 September 2022