3 question ( 40 marks). At 31 December 2019 the following balances existed in the accounting records of A Ltd: 0 (1) On 31 December 2019 the company issued for cash 1,000,000 ordinary shares at a premium of 30c per share. The proceeds have been debited to cash and credited to the suspense account. (2) The profit for the year is included in the figure of $7,170,000 above but does not include adjustments for Notes (3) and (4) below. (3) Depreciation is to be provided at 25% per year on the reducing balance basis, on the property, plant and equipment. (4) Debts totalling $400,000 are to be written off and the loss allowance for trade receivables is to be adjusted to 3% of accounts receivable. (5) The 6\% loan notes are due for redemption on 31 December 2020 and the obligation is not to be refinanced. All interest due to 31 December 2019 has been paid. Required: Prepare A's statement of financial position as at 31 December 2019 for publication, using the format in IAS 1 "Presentation of Financial Statements