The following are the accounts of ABC Company for the year ended twa 30, 2022. They are listed in the table below in random order: Notes: - There were no common shares issued or repurchased during the fiscal year. - Current portion of the Bank Loan was $40,000. Required: Based on the above information, please prepare the following financial statements in good form: a) An income statement for the year-end; (12 marks) b) A statement of change in equity for the year-end; ( 6 marks) c) A balance sheet for the year-end; and (12 marks) d) Using the financial statements, please provide the following: (6 marks) I. Current ratio II. Debt ratio III. Equity ratio