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Different balance sheet and income statement accounts arc listed above in random order. The balance sheet accounts are as at April 30, 2014, except where noted. The income statement amounts are for the year ending April 30, 2014. Determine whether each account is a balance sheet or an income statement item. Prepare an income statement for Oliver Wholesalers - Proprietorship for the year ending April 30, 2014. Prepare a statement of retained earnings for the year ended April 30, 2014. Prepare a balance sheet as at April 30, 2014