FFS 5-1 CHECK FIGURES: Loss = $154; Total current assets $430; Total assets $562; Total current liabilities = $74 Colombia Textiles began operations several years ago. Its post-closing trial balance at December 31, 2020, is shown below (with accounts listed in alphabetical order): Account Account Balance ($000s) Ustapod Dea actiops Accounts payable. Accounts receivable.. Accumulated depreciation, office furniture... Accumulated depreciation, store fixtures.. Brandy Colombia, capital?....... Cash.. Franchise Merchandise inventory. Notes payable. Notes receivable Office furniture. Office supplies. 34 106 38 61 291 48 62 236 Anipat 225 14 no lans 52 5 Prepaid rent. Store fixtures 32 106 The owner, Brandy Colombia, made no investments during 2020. Unearned revenue. Assume all accounts have a normal balance. $180.000 of the note is due after December 31, 2021 $3,000 of the notes receivable will be collected during 2021. Additional information: The following closing entries were recorded on December 31, 2020, for the year just ended. 12 2020 Dec. 31 Sales. Interest Income. AHO 201HT3 640 2 642 Income Summary To close temporary credit balance accounts to the Income Summary account. 31 Income Summary. Depreciation Expense, Office Furniture. Depreciation Expense, Store Fixtures. Cost of Goods Sold Delivery Expense. Interest Expense Office Salaries Expense Office Supplies Expense. Rent Expense, Office. Rent Expense, Sales. Sales Discounts. Sales Returns and Allowances Sales Salaries Expense To close temporary debit balance accounts to the Income Summary account. Income Summary. 796 13 6. 459 21 4 63 17 21 46 7 19 120 154 MORUCO 154 31 Brandy Colombia, Capital.. To close the Income Summary account to Capital. 31 Brandy Colombia, Capital.. 78 Brandy Colombia, Withdrawals. 78 10910 To close Withdrawals to Capital. Required Using the information provided, prepare a single-step income statement, statement of changes in equity, and classified balance sheet