The account balances presented below are from the financial records of Big Red Dot Inc, as at April 30, 2021. The accounts are presented in alphabetical order and the balances in the account Account Balance $10.950 $15.575 Accounts payable Accounts receivable Accumulated depreciation - Equipment Accumulated depreciation - Vehicles Cash Common shares $43,000 $49,120 $16,510 $25.000 Cost of Goods Sold $80,180 $6,500 Deferred revenue Depreciation expense Dividends declared Equipment $23.750 $55.000 $130.000 $12.500 Income tax expense Interest expense $1,300 Insurance expense $7.000 $2.200 Interest revenue Mortgage payable (se additional information below) Hetained earnings. May 1, 2020 Havenue Salanes expense Supplies Vehicles $66.000 $66.965 $220,130 $35,000 56,450 $100,000 Additional information: $8,000 of the mortgage payable is due to be repaid within the next year Additional information: $8,000 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. Calculate the balance at year end in retained earnings at April 30, 2021. Clearly show your calculation. (2.5 marks) C. Prepare the Asset section of the classified Statement of Financial Position at year end. (6.5 marks)