4. RukuE trading campany extracted the following balances from its books on 311st December 2021. Notes: a) Inventory on hind 31/12/2021 is valued at N62,900 b) Accrued expenses at 31/12/2021-Rent N1,200, Salaries N1,500. c) Prepaid expenses: Insurance N1,300, Telephone and postage N8,000. d) Provision for doubtful debts is to be N3,000. e) Furniture and squipment is to be depreciated at 10% on the cost, Required: Prepare Rukua Statement of Profit or Loss for the year ended 31si December 2021 and the company's atatement of financial position as at 31st December 2021