The following account balances were included in the adjusted trial balance of Interger Advisory Corporation at November 30, 2021. Accounts are listed in alpahbetical order and all have normal balances. Accumuated depreciation, office equipment Accumuated depreciation, sales equipment Accumuated Other Comprehensive Income Allowance for doubtful accounts Cost of goods sold Common shares Depreciation, office equipment Depreciation, sales equipment Depreciation, understatement due to error - 2020 Dividend revenue Dividends declared on common shares Entertainment expense Freight out Gain on sale of land Interest expense Loss on disposal of discontinued operations - Pasay Division Miscellaneous operating administrative expenses Retained earnings Salaries and wages expense - office staff Sales commission expense Sales discounts Sales returns and allowances Sales revenue Supplies expense (administrative) Telephone and internet expense (administrative) Telephone and internet expense (sales) 50,000 160,000 324,000 5,000 3,000,956 908,000 20,300 13,944 49,560 106,400 25,200 41,496 81,004 156,800 50,400 98,000 13,202 431,200 157,528 273,280 42,000 174,440 5,399,800 9,660 7,896 25,284 Additional information: The company's income tax rate is 35%. On November 30, 2021 the number of common shares outstanding was 120,000 and there were no changes to common shares during the fiscal year. The depreciation was due to a missed month-end accrual entry at October 31, 2020. The company prepares financial statements in accordance with IFRS. Required: 0. Prepare a multi-step income statement in good form with all required disclosures by function and by nature for the year ended November 30, 2021. b. Prepare a statement of changes in equity in good form with all required disclosures for the year ended November 30, 2021. C. Prepare a single-step income statement in good form with all required disclosures by nature for the year ended November 30, 2021, assuming that the dividends declared account listed in the trial balance are for preferred shares instead of common shares.