The following partial information from the accounting records of Logan Roy Co. as at December 31, 2020, the end of company's fiscal year, has been collected: Accounts receivable (Balance at Dec 31, 2020)_______________________________$60000 Accumulated Depreciation-Equipment(Balance at January 1, 2020)______________$50020 Cash (Balance at Dec 31, 2020)______________________________________________$20110 Common Stock (Balance at January 1, 2020)___________________________________$40420 Cost of Goods Sold (of the year 2020)_______________________________________$250530 Earnings before interest and taxes (of the year 2020)_______________________$180000 Equipment (Balance at January 1, 2020)______________________________________$160030 Inventory (Balance at Dec 31, 2020_Unadjusted)______________________________$45180 Loan (Balance at Jan 01, 2020)______________________________________________$80500 Net Income (of the year 2020)_______________________________________________$90040 Retained Earnings (Balance at January 1, 2020)______________________________$60070 Supplies (Balance at Dec 31, 2020_Unadjusted)_______________________________$4080 Additional Information a.Throughout the year, Supplies of $2680 has been used. b.The annual interest rate on the Loan is 5%. c.Physical check on December 31, 2020 reveals that inventory actually on hand is $42,200. d.Depreciation @ 8% is to be charged on Equipment using the straight line method. e.The company has declared 5% Cash Dividend on its Common Stock. Calculate the following using all the relevant information given above: (1) Retained Earnings Balance at the end of December 31, 2020 (1 Mark) (2) Earnings Before Taxes (EBT) for the year ended December 31, 2020 (1 Mark) unanswered (3) Accumulated Depreciation-Equipment Balance at the end of December 31, 2020 (1 Mark) unanswered (4) Cost of Goods Sold for the year ended December 31, 2020 (1 Mark) unanswered (5) Total Current Assets at the end of December 31, 2020 (1 Mark) unanswered