Plasma Learning is an e-learning business that specialises in providing online learning resources in accounting, economics, and marketing management. The adjusted trial balance of Plasma Learning as at 30 June 2019 as follows. Debit $ Credit $ Cash at Bank 18500 Accounts Receivable 7800 Office Supplies 900 Prepaid Rent 3000 Equipment 60000 Accumulated Depreciation - Equipment 3001 Furniture 27000 Accumulated Depreciation - Furniture 450 Accounts Payable 22300 Salary Payable 1350 Interest Payable 1501 Unearned Service Revenue 2400 Loan Payable 60000 Owner's, Capital 10000 Owner's, Drawings 1500 Service Revenue 29600 Rent Expense 2100 Salary Expense 4700 Supplies Expense 150 Depreciation Expense - Building 300 Depreciation Expense - Furniture 450 Interest Expense 150 126550 126550 Required: a) Prepare Plasma Learning's Income Statement for the year ended 30 June 2019. (8 Marks) b) Prepare Plasma Learning's Statement of Changes in Equity for the year ended 30 June 2019. (4 Marks) c) Calculate Plasma Learning's Profit Margin and Return on Assets ratios (the total assets at 30 June 2018 was $95000). (Show all calculations, Round off the answers to the nearest 2 decimal places). (2 Marks)