Prepare a statement of comprehensive income for Candlewick Ltd for the year ending 31 December 2012 and a statement of financial position at 31 December 2012 using all the items listed in the trial balance and taking account of every item of additional information provided for the post trial balance adjustments. You will find it helpful to tick each item as you use it. When you have finished, all the items in the trial balance will have one tick because they are either shown in the statement of comprehensive income or the statement of financial position. On the other hand, since every item in the notes represents a post trial balance adjustment it will have two ticks: one for when you show the adjustment in the statement of comprehensive income and the other for when you show the adjustment in the statement of financial position.