The following is the unadjusted trial balance for Snow White Daycare Limited for the year ended January 31, 2022: Cash Accounts receivable Prepaid insurance Supplies Land Building Accumulated depreciation - building Accounts payable DR CR 49,650 12,200 3,600 1,500 50,000 250,000 25,000 8,900 Income taxes payable Salaries payable Note payable - Long term Common shares Retained earnings 225,000 15,000 45,880 Dividends 10,000 Revenue 290,800 Advertising expense 6,500 Depreciation expense Income tax expense Insurance expense 2,000 Interest expense 13,500 Property tax expense 5,680 180,260 Salary expense 18,490 Supplies expense 7,200 Utilities expense 610,580 610,580 Additional information: - The prepaid insurance is for a one year policy effective September 1, 2021. The depreciation on the building for the year ended January 31, 2022 is $6,250 - Supplies on hand at January 31, 2022 amounted to $600. Salaries for the last 3 days of January 2022 totalling $2,200 have not yet been recorded. - Income taxes in the amount of $9,000 have not yet been recorded. Required: A. Prepare the necessary adjusting journal entries at January 31, 2022. B. Prepare an adjusted trial balance using the attached template. C. Prepare an income statement for the year ended January 31, 2022 for Snow White Daycare Limited D. Prepare the statement of changes in equity for the year ended January 31, 2022. Snow White issued $5,000 worth of shares during the year (this has already been recorded) E. Prepare the balance sheet as of January 31, 2022 for Snow White Daycare Limited. SNOW WHITE DAYCARE LIMITED TRIAL BALANCE JANUARY 31, 2022 Unadjusted Adjustments Adjusted CR DR CR DR CR DR Cash 49,650 Accounts receivable 12,200 Prepaid insurance 3,600 Supplies 1,500 Land 50,000 Building 250,000 Accumulated depreciation building 25,000 Accounts payable 8,900 Income taxes payable Salaries payable Note payable - Long term 225,000 Common shares 15,000 Retained earnings 45,880 Dividends 10,000 Revenue 290,800 Advertising expense 6,500 Depreciation expense Income tax expense Insurance expense 2,000 Interest expense 13,500 Property tax expense 5,680 Salary expense 180,260 Supplies expense 18,490 Utilities expense 7,200 610,580 610,580