9. From the following trial balance of Ruto Gondwe draw up a statement of profit or loss and other comprehensive income for the year ended September 30, 2016, and a statement of financial position as at that date. Dr (K) Cr (K) Stock 1 October, 2015 Carriage outwards Carriage inwards 2,368 200 310 Returns inwards 205 Returns outwards 322 Purchases 11,874 Sales 18,600 Salaries and wages 3,862 Rent 304 Insurance 78 Motor vehicle expenses 664 Office expenses 216 Lighting and heating expenses 166 General expenses 314 Premises 5,000 Motor Vehicles 1,800 Fixtures and fittings 350 Debtors 3,896 Creditors 1,731 Cash and bank 482 Drawings 1,200 Capital 12,636 33,289 33,289 Stock as at September 30 2016 was K2, 946.