QUESTION $1$ Blooming Haven Ltd$.($BHL$)$ is a company located in Kingston, Ontario. BHL is owned by two childhood friends, Sarah Logan and Mia O$$Neill$.$ They started the business in December $2021,$ focusing on sustainable gardening solutions and selling a variety of plants, trees, and eco$-$friendly garden supplies. In May $2024,$ BHL$$s full$-$time accountant resigned. Since then, Sarah has been maintaining the books to the best of her limited accounting abilities. Below is the unadjusted trial balance for BHL at December $31,2024.$ Blooming Haven Ltd$.$ Trial balance