3. Mr. Tutugyagu, who operates a cold store, has not kept proper books of account. His assets and liabilities on 31st December, 2011 were as follows: During the year ended 31st December, 2012 his drawings amounted to GHe 1,800,000. He also introduced additional capital amounting to GHc1,200,000. At the end of the year his assets and liabilities were: Additional intormation: a) A provision of GHe86,000 is to be made for doubtful debts. b) Motor van is to be depreciated by 25%. You are required to prepare: a. Statements of affairs for Mr. Tutugyagu as at 31st December, 2011 and 2012 ; b. Statement of profit and loss for the year ended 31 December, 2012 . c. Statement of Financial Position as at 31st December, 2012