The account balances presented below are from the financial records of Blue Flamingo Inc. as at October 31, 2021. The accounts are presented in alphabetical order and the balances in the accounts are normal balances. Account Balance Accounts payable $28,425 Accounts receivable $23,363 Accumulated depreciation - Equipment $64,500 Accumulated depreciation - Vehicles $73,680 Cash $24.765 Common shares $37,500 Cost of Goods Sold $120,270 Deferred revenue $9,750 Depreciation expense $35.625 Dividends declared $55,000 Equipment $195,000 Income tax expense $18,750 Interest expense $1,950 Insurance expense $11,400 Interest revenue $3,300 Mortgage payable (see additional information below) $82,500 Retained earnings, Nov 1, 2020 $71,448 Revenue $330. 195 Salaries expense $52,500 Supplies $12.675 Vehicles $150,000 Additional information: $12,000 of the mortgage payable is due to be repaid within the next year. Required: A. Prepare a multi-step Statement of Income. (7 marks) B. Prepare the Property, Plant and Equipment section of the Statement of Financial Position at October 31, 2021. Clearly show your calculation. (3.5 marks) C. Prepare the Liabilities and Shareholders' Equity section of the classified Statement of Financial Position at yearend. (5.5 marks)