I need details The comparative balance sheet of JSA Ltd. at June 30,...

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The comparative balance sheet of JSA Ltd. at June 30, 2018, is as follows: June 30, 2017 June 30, 2018 Assets Current assets Accounts receivable (net) Inventories Prepaid expenses 114 Capital assets (net) Long-term investments Prepaid development costs $76 $ 60 35 53 2 1 113 37 39 2 2 40 39 $192 $194 Liabilities and Shareholders' Equity Current liabilities: Bank indebtedness Accounts payable Customer advances Current portion of long-term debt Current portion of future income taxes $ 18 64 13 $4 71 8 2 1 86 1 2 98 Earnings Management 5 13 Long-term debt Liability for future income taxes Provision for special items Share capital Retained earnings 0 12 61 6 0 61 28 $194 16 $192 JSA Ltd.'s 2018 income statement is as follows: $233 $184 35 4 14 Sales Expenses Cost of sales Administrative and selling Research and development Depreciation and amortization Interest Loss before undernoted items Income tax recovery Provision for special items Net loss for the year Cash flow from operations for 2018 was $7. 3 240 (7) 7 (12) $ (12) Required a. Calculate the various accruals on an item-by-item basis. For each accrual indicate the extent to which that accrual may contain a discretionary component and briefly explain why

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