Your job in Task 5 is to prepare an August 31, 2023 pre-tax trial balance (that is, a trial balance that includes everything for the year ended August 31, 2023 except for the current and deferred income tax journal entries). Your starting point will be the "Account balances prior to your journal entries" balances (that were provided with the continuing case background information). The previous accountant (Andy) has posted every journal entry for the year ended August 31, 2023, except for the ones you created in Tasks 1 to 4 (and except for the tax JEs that you will prepare in task 6). You will update the accounts for each of the journal entries that you have prepared in Tasks 1 to 4 (as corrected). You may update the accounts for Tasks 1 to 4 in any way you wish - for example, T accounts, a spread sheet, etc. Note that you will need to add some new accounts in order to post some of your journal entries, as there are some accounts that the company hasn't previously needed. Also, at the bottom of your worksheet (somewhere after the trial balance totals), you should compute the following three before-tax numbers: 1. (Net) Income before tax, which is the total of all NI income \& revenue minus all NI expenses \& losses; 2. OCl before tax which is the total of all OCl accounts; and 3. Comprehensive income before tax which is all revenue, gains, expenses, losses (both NI and OCI) before tax-item 3 will be the sum of items 1 and 2 . (I do not need you to write out all the accounts that go into the calculation-just use an excel formula to add and subtract the relevant accounts from the trial balance.) You will need these before-tax numbers to do your income tax calculations in Task 6. Your job in Task 5 is to prepare an August 31, 2023 pre-tax trial balance (that is, a trial balance that includes everything for the year ended August 31, 2023 except for the current and deferred income tax journal entries). Your starting point will be the "Account balances prior to your journal entries" balances (that were provided with the continuing case background information). The previous accountant (Andy) has posted every journal entry for the year ended August 31, 2023, except for the ones you created in Tasks 1 to 4 (and except for the tax JEs that you will prepare in task 6). You will update the accounts for each of the journal entries that you have prepared in Tasks 1 to 4 (as corrected). You may update the accounts for Tasks 1 to 4 in any way you wish - for example, T accounts, a spread sheet, etc. Note that you will need to add some new accounts in order to post some of your journal entries, as there are some accounts that the company hasn't previously needed. Also, at the bottom of your worksheet (somewhere after the trial balance totals), you should compute the following three before-tax numbers: 1. (Net) Income before tax, which is the total of all NI income \& revenue minus all NI expenses \& losses; 2. OCl before tax which is the total of all OCl accounts; and 3. Comprehensive income before tax which is all revenue, gains, expenses, losses (both NI and OCI) before tax-item 3 will be the sum of items 1 and 2 . (I do not need you to write out all the accounts that go into the calculation-just use an excel formula to add and subtract the relevant accounts from the trial balance.) You will need these before-tax numbers to do your income tax calculations in Task 6