The following are the accounts of BTJ Company for the year ended December 31. They are presented in the table below in random order: Accounts receivable Wages expense Dividends Accumulated depreciation - building Salaries expense Building Bank loan payable Cash Unearned training revenue Common shares, January 1, 2020 Income tax expense Supplies Salaries payable Repairs expense Marketing expense Retained earnings, January 1, 2020 Depreciation expense Accounts payable Insurance expense Interest expense Training revenue Prepaid insurance 6,000 25,000 6,000 33,000 50,000 183,000 92,000 72,000 17,000 2,000 17,000 1,000 6,000 3,000 29,000 71,000 8,000 11,000 15,000 3,000 200,000 14,000 Supplies Salaries payable Repairs expense Marketing expense Retained earnings, January 1, 2020 Depreciation expense Accounts payable Insurance expense Interest expense Training revenue Prepaid insurance 1,000 6,000 3,000 29,000 71,000 8,000 11,000 15,000 3,000 200,000 14,000 Notes: There were no common shares issued or repurchased during the year. The current portion of the bank loan payable was: 16,000 REQUIRED Based on the information above, prepare the following financial statements IN GOOD FORM: a.) An income statement for the year ended December 31, 2020. b.) A statement of changes in equity for the year ended December 31, 2020. c.) A balance sheet as at December 31, 2020. Based on your balance sheet: d.) Compute the Debt ratio