Steven owns and operates HB Essentials, an online store that sells candles. He has provided you the following information for the year ended 30 June 2019. Trial Balance For the year ended 30 June 2019 Account Debit Credit Share capital $500,000 Investments $138,000 Cash at bank 8,900 Accounts receivable 14,800 Computers 100,000 Accumulated depreciation - computers 6,500 Equipment 69,000 Accumulated depreciation - equipment 10,000 Accounts payable 8,220 Premises 670,000 Mortgage 450.000 Retained earnings (1 July 2018) 44,800 Sales revenue 875,000 Sales returns and allowances 23,400 Cost of goods sold 739,600 Office wages 75,000 Administrative expenses 35,000 Bad debts expense 1,600 Website maintenance expense 12.220 Insurance 7,000 1.894.520 1,894,520 You are required to (i) Calculate the net profit or loss from the above information for the year ended 30 June 2019. (2 marks) (ii) Calculate retained earnings as on 30 June 2019. (1 marks) (iii) Prepare a balance sheet as on 30 June 2019. Make sure that you classify the assets and liabilities into current and non-current (1 marks)