The Adjusted Trial Balance for Aster Turane Computers is below:

		Adjusted Trial Balance
	Account	Debit	Credit
	Accounts Payable		8,500
	Accounts Receivable - Gillette Industries	1,800
	Accounts Receivable - Lendrum Sales	7,800
	Accounts Receivable - Norton Electric	3,080
	Accounts Receivable - Sharp Co.	4,320
	Accounts Receivable - Starburst Inc.	7,000
	Accounts Receivable - Whistler Resort	2,640
	Accumulated Depreciation, Computer Equipment		504
	Accumulated Depreciation, Office Equipment		600
	Advertising Expense	780
	Aster Turane, Capital		59,619
	Aster Turane, Withdrawals	1,800
	Cash	6,200
	Charitable Donations Expense	0
	Computer Equipment	5,040
	Computer Supplies	160
	Computer Supplies Expense *To make sales*	1,520
	Cost of Goods Sold	17,705
	Depreciation Expense, Computer Equipment *sales*	504
	Depreciation Expense, Office Equipment	600
	Insurance Expense	2,160
	Merchandise Inventory	11,275
	Mileage Expense *to make direct sales to customer*	2,336
	Office Equipment	12,000
	Prepaid Insurance	4,320
	Prepaid Rent	4,650
	Rent Expense *office*	4,650
	Repairs Expense, Office Computer	120
	Sales		33,251
	Sales Discounts	54
	Sales Returns and Allowances	600
	Unearned Computer Services Revenue		0
	Wages Expense *salesmen wages*	7,245
	Wages Payable		7,885
	Totals	110,359	110,359

Create a Multi-step Income Statement (7 marks) and a Single-Step Income Statement (3 marks) for year ended April 30, 2019