22.10A J. Wright, a sole trader, extracted the following trial balance from his books at the close of business on 31 March 2019: Dr f 61,420 7,940 Cr f 127,245 23,930 2,490 Purchases and sales Inventory 1 April 2018 Capital 1 April 2018 Bank overdraft Cash Discounts Returns inwards Returns outwards 140 2,480 3,486 62 1,356 Dr Cr f Carriage outwards 3,210 Rent and insurance 8,870 Allowance for doubtful debts 630 Fixtures and fittings at cost 1,900 Van at cost 5,600 Fixtures and fittings: accumulated depreciation at 1.4.18 570 Van: accumulated depreciation at 1.4.18 700 Accounts receivable and accounts payable 12,418 11,400 Drawings 21,400 Wages and salaries 39,200 General office expenses 319 168,383 168,383 Notes: (a) Inventory 31 March 2019 6,805. (b) Wages and salaries accrued at 31 March 2019 3,500; Office expenses owing 16. (c) Rent prepaid 31 March 2019 600. (d) Increase the allowance for doubtful debts by 110 to 740. (e) Provide for depreciation as follows: Fixtures and fittings 190; Van 1,400. Required: Prepare the income statement for the year ending 31 March 2019 together with a balance sheet as at that date