The following items are taken from the financial statements of Pelle Ltd. For the year ended December 31, 2022: Accounts payable. $31,300 Accounts receivable. 10,000 Accumulated depreciationequipment. 8,400 Bank loan payable. 34,300 Cash 38,500 Common shares (4,375 shares issued). 43,750 Depreciation expense 8,400 Dividends declared. 525 Equipment. : 82,000 Instructions (a) Prepare a statement of income and a classified statement of financial position for Pelle for 2022