a) The following trial balance has been extracted from the books of Frozen Plc as at 30 June 2022 : 1. Stock at 30 June 2022 valued at cost amounted to 130,000. The net realizable value of the stock however is 125,000. 2. Depreciation is to be provided on machinery and vehicles at a rate of 20 per cent and 25 per cent respectively on cost. 3. Frozen plc. sold a machine (purchased on 1 July 2018 for 20,000 ) on 30 June 2022 for 3,000 and this transaction has neither been recorded in any of the accounts nor has cash been deposited in bank. 4. Insurance paid in advance at 30 June 2022 amounted to 2,000. 5. The provision for bad and doubtful debts is to be made equal to 5 per cent of outstanding trade debtors as at 30 June 2022. 6. Corporation tax owing at 30 June 2022 is estimated to be 60,000. 7. An ordinary dividend of 10p per share is proposed. 8. The investments had a market value of 34,000 at 30 June 2022. 9. The company has an authorized share capital of 500,000 ordinary shares of 0.50 each. (ii) Prepare Frozen Plc's statement of financial position as at 30 June 2022. [15 marks]