Question 3 Here are selected balances for Millstream Creek Inc for December 31, 2018: Debit Credit Cash and cash equivalents 10,000 Trade and other receivables 41,600 Investments at fair value through profit or loss 1,900 Inventories 51,600 Intangible assets 3,700 Property, plant and equipment - net 116,200 Goodwill 71,000 Short term borrowings 2,000 Long term borrowings 41,500 Liabilities at fair value through profit or loss 2,300 Trade and other payables 50,300 Current taxes payable 12,300 Short term provisions 1,000 Long term provisions Deferred taxes Share capital Retained earnings Reserves Revenue 1,000 1,000 150,000 23,800 10,800 17,600 Cost of sales 12,700 Income tax 700 Profit from discontinued operations 100 Selling and admin expenses 1,600 Gain on disposal 200 Other operating expenses 150 Interest costs 650 Interest income 130 Other comprehensive income for 2017 300 Required: A. In Excel, Prepare the balance sheet for Millstream Creek Inc. with items classified as current and non-current. B. In Excel, Prepare the statement of comprehensive income.