3. Preparation of the Financial Statements Castor, Aloevera and Lemon who are partners in the Super Plant Store, share the profits in the ratio of 30:20:50, respectively. The adjusted trial balance on Dec. 31, 2020 follows: Credits Debits P110,000 80,000 800,000 20,000 15,000 Cash Accounts Receivable Merchandise Inventory Prepaid Rent Prepaid Insurance Accounts Payable Notes Payable Castor, Capital Aloevera, Capital Lemon, Capital Sales Cost of Sales Salaries Expense Rent Expense Insurance Expense Utilities Expense P 50,000 115,000 125,000 275,000 110,000 2,500,000 1,450,000 450,000 200,000 30,000 20.000 P3.175,000 P 3,175,000 Required: a. Prepare the 2020 statement of comprehensive income. Show the division of profit at the lower portion of the statement. b. Prepare the statement of changes in partners' equity for 2020. Assume the following additional information: Capital Accounts, Jan. 1, 2020 Investments during the year Withdrawals during the year Castor P 75,000 P 50,000 Aloevera 300,000 25,000 P 50,000 Lemon 150,000 40,000 C. Prepare the statement of financial position as at-Dec. 31, 2020