() / ( Accounting ) (1): Firstly Theoretical Part: Discuss The Conceptual Framework of Accounting according to : -Definition of Accounting. -Purposes of Accounting. -Difference between Bookkeeping and Accounting. -Users of Accounting information. -Accounting Assumptions. -Accounting principles. Secondly Practical Part: on The Following is the Trial balance of Jana Company December31,2019 before preparing the financial statements : Accounts Amounts Debit Credit Cash 91,100 7 ] 23,100 6,900 331,560 638,440 2/26 Cash 91,100 A/R 7,800 Building 144,000 Land 180,000 A/P NP Capital Drawings 75,000 Revenues Advertising expenses 45,000 Rent expenses 108,000 Maintenance expenses 15,600 Salaries expenses 237,000 Utilities expenses 13,500 Insurance expenses 7,560 Other expenses 75,440 1,000,000 Required : 1 - Prepare Income Statement For 2019. 2- Prepare Balance Sheet . 1,000,000