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The Trial Balance TBA Limited contained the following accounts (alphabetically) at December 31, 2020, the end of company's fiscal year Accounts Balances (5) Accounts .......... Balances ($) Accumulated Depreciation Building....... 122000... ...Loss on Sale of Property7500 Accumulated Depreciation Equipment... 37000 Merchandise Inventory.... 231000 Additional Paid in Capital-Common Stock 226000.... ...Mortgage Loan.......... 103000 Auditors Fee ....... 204000 Rent Revenue52000 Buildings. 406000 |:...Retained Earnings ... 50700 Cash ................................ 175400 ..Salaries and Wages Expense....... 108000 Common Stock ($2 each)............. 116000.....Sales................... 1760000 Cost of Goods Sold .............1080000.... Sales Returns and Allowances... 10000 Equipment ................. 217000...I Supplies............. 6300 Interest Expense.............. 21500 Additional Data 1. On December 31, 2020, Supplies on hand totaled $2500 2. Buildings are being depreciated 10 % under straight line method, Equipment is being depreciated 20% under declining balance method 3. The company is under 30% tax bracket 4. The company has declared $0.30000000000000004 dividend per share. 5. Physical check on December 31, 2020 reveals that inventory actually on hand is 222000, Prepare the followings: (a) Multistepincome statement, (b) Stockholders Equity Statement (Classified Balance Sheet as at December 31, 2020