PLEASE ANSWER ONLY (C) and (D). A AND B IS NOT MANDATORY.

The adjusted trial balance of Brigus Wholesale Ltd. contained the following accounts at November 30, the company's fiscal year end: BRIGUS WHOLESALE LTD. Adjusted Trial Balance November 30, 2018 Credit $ Debit 35,000 96,300 28,200 115,600 4,900 580,000 452,000 $ 45,200 326,000 Cash Accounts receivable Notes receivable Inventory Supplies Land Buildings Accumulated depreciationbuildings Equipment Accumulated depreciation equipment Accounts payable Income tax payable Unearned revenue Bank loan payable Common shares Retained earnings Sales Sales returns and allowances Sales discounts Cost of goods sold Administrative expenses Selling expenses Interest expense Interest revenue Income tax expense 81,500 79,800 18,200 32,100 205,000 500,000 546,700 2,234,800 12,800 11,400 1,387,200 366,000 286,000 12,300 2,800 32,400 $3,746,100 $3,746,100 (a) Prepare a single-step income statement. b) Prepare a multiple-step income statement. c) Compare the two statements and comment on the usefulness of each one. (d) Are the expenses in the statements classified by nature or by function? Explain./