1 The following trial balance has been extracted from the books of Moira as of 31 March 2019: DR CR Interest income received 6000 Insurance 2200 Inventory (on 1 April 2018) 8000 Drawing 3000 Bank 10000 Vehicle at cost 6000 Capital 25000 Land 40000 Wages / Salaries 5000 Creditors 7000 Debtors 5000 Electricity 1800 Miscellaneous expenses 4600 Purchases 12400 Sales 60000 98000 98000 Additional information: i. Inventory on 31 March 2019 was 1000. Required: 1. Prepare Moira's Income statement for the year to 31 March 2019 2. Prepare Moira's Balance sheet as of 31 March 2019 [30 marks)