Starbucks Corporation is a United States company that buys, roasts, and sells whole coffee beans. It also offers several varieties of coffees, different pastries, accessories, coffee-related equipment as well as a range of premium teas. In addition to retailing through its own stores, Starbucks also uses an extensive distribution network. Here is a simplified and grouped list accounts recorded in the recent financial statements of the company. These accounts have normal debit and credit balances, and amounts are rounded to the million dollars Americans near Suppose the fiscal year ends on September 30 Suppliers = 533.7 Inventories=1,090.9 Investments-968.7Customers =6310 Non-current debt =2,440.5 Current charges payable= 1,514.4 Accumulated amortization - fixed assets=5,062.1 Sales=16,447.8 Cash= 1,708.4 Deferred taxes (receivable)= 1,220.7 Share capital -40.1 Other non-current assets=1,328.6 Cost of sales=6,858.8 Other operating expenses 457.3 Depreciation - fixed assets=709.6 Prepaid expenses - Administrative expenses =991.3 and other current assets=285.6 Tangible fixed assets- 8,581.1 income tax=1,092.0 Results not distributed ? Financial charges -641 Deferred income= 794.5 Financial income = 142.7 Commercial expenses= 4,638.2 Other current liabilities 196.1 Other income =288.5 Inventories -1,090.9 o investments =968.7 Work to do 1. Draw up an adjusted trial balance as at January 31st. 2. How did you determine the amount of retained earnings