The December 31, 2017, balance sheet of Tybee Corporation is provided below (in millions). Transactions during January 2018: Paid $5 for employee salaries and wages. Collected $10 cash from customers for work previously performed and billed. Purchased equipment for $5 cash. Purchased $2 of supplies for cash. Paid $3 to a vendor for supplies previously purchased on credit in December 2017. Paid the interest owed as of December 31, 2017. Completed $18 in services for customers, receiving 50 percent payment in cash and billing the remainder. Paid $15 to reduce outstanding notes payable. Collected $5 for the issuance of common shares. As of 1/31/18: Had performed 25 percent of the services for which it had been paid in advance. Owes $1 for interest that will be paid next month. Depreciated equipment in the amount of $4. Physical count of supplies reveals $3 on hand. Declared and paid a cash dividend in the amount of 50 percent of January's net income. a. Prepare the journal entries to record transactions and to adjust and close accounts. b. Prepare a complete set of financial statements as of January 31, 2018, and prepare the statement of cash flows under the direct and the indirect (Appendix 4A) methods