Using the information below Create an Income statement, a Changes in Owners Equity statement, and a Balance Sheet for DL Ltd on balance day 31 March 2021.

Additional information relating to DL Ltd during the financial year: There was a share issue during the year of 15,000 shares at a price of $2.50 per share. A $2,000 tranche payable on the long-term debt will become due in April 2021. The tax rate is 25%. Note: the supplies are to be capitalised.