The financial manager of Bluesky Storage Ltd has just completed the adjusting journal entries and provide the following adjusted trial balance for the year ended 31 December 2021: Bluesky Storage Ltd Adjusted Trial Balance as at 31 December 2021 $ $ 1,400 Accounts payable Accounts receivable 400 Accumulated Depreciation - Building 28,000 Accumulated Depreciation - Office equipment 1,100 Building 98,000 Cash 3,050 Depreciation expense - Building 5,570 Depreciation expense - Office equipment 400 Dividends 21,000 Insurance expense 800 Interest expense 3,000 Land 115,000 Long-term notes payable 150,000 Office equipment 4,200 Office supplies 80 250 Office supplies expense Prepaid insurance 830 Property taxes expense 2,400 Rent revenue 57,500 Retained earnings 10,000 Salaries expense 25,000 880 Salaries payable Share capital 30,340 Unearned rent revenue 2,660 Utilities expense 1,900 281,880 281,880 Required: Prepare the following financial statements for the year ended 31 December 2021: (a) Income Statement (6 marks) (b) Statement of Retained Earnings (4 marks) (c) Balance Sheet (10 marks)