Problem $5(29$ marks$)$ AudioFile Products Ltd$.$ is a retailer of sound systems. The company is planning its cash needs for the month of January $2024.$ In the past, AudioFile has had to borrow money during the post$-$Christmas season to offset a significant decline in sales. The statement of financial position showed the following at its fiscal year$-$end, December $31,2023.$ Required: Using a format like the budget worksheet on the following page, record the above information. Prepare a statement of financial position at January $31,2024$ and budgeted income statement, statement of changes in equity, and statement of cash flows for the month ended January $31,2024.$ Show all calculations. For SCF purposes, assume the operating loan is part of cash and cash equivalents. Apprise management of budgeted January operating loan needs and the dollar amount of any shares that may need to be issued. $[[,$ASSETS,LIABILITIES,S$/$H EQUITY,Desc$],[[[$Tran$],[$s$.]],$Cash,$[[$Acc$.],[$Rec$.]],$Invent.,PPE,$[[$Op$.],[$Loan$]],[[$Acc$.],[$Pay$,]],[[$LT$],[$Debt$]],[[$Common$],[$Shares$]],[[$Ret$.],[$Earn$.]]],[,,,,,,,,,,],[$Cf$.,20,000,[[280,00],[0]],126,000,[[4,000,00$