Prepare an accrual-based statement of changes in equity for the six months ended April 30. (For decreases use either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).) Calculate the cash balance at April 30. Cash Balance \$ Question Part Score Prepare an accrual-based statement of income for the six months ended April 30. (Round answers to 0 decimal places, e.9. 5,275.) The Oriole Ltd., a ski tuning and repair shop, opened on November 1, 2023. Although the company did not keep any formal accounting records, it did maintain a record of cash receipts and payments. The following information is available at the end of the first ski season, April 30, 2024: Additional information: 1. At the end of April, customers owe Oriole $2,380 for services they have received and not yet paid for. 2. The repair equipment was purchased at the beginning of November and has an estimated useful life of eight years. Oriole uses straight-line depreciation. 3. On November 1, the company began renting space at a cost of $2,150 per month on a one-year lease. As required by the lease contract, the company paid the first and last months' (November 2023 and October 2024) rent in advance, in addition to paying rent the first of each month for that particular month. 4. The insurance policy was purchased November 1 and is effective for one year. 5. At April 30, $7,000 is owed for unpaid salaries. 6. At April 30, it was determined that an additional $1,320 is owed for income tax. THE ORIOLE LTD. Statement of Financial Position Assets $ $ Liabilities and Shareholders' Equity $ : Liabilities and Shareholders' Equity $ $