Alice Trading Trial Balance as at 30 September 2021 $ $ Electricity 600 Revenue 27250 Carriage inwards 200 Carriage outwards 450 Purchases 9800 Stationary 500 Sales return 200 Purchases return 650 Motor vehicle 120 Forture and fittings 300 Telephone charges 200 Cleaning and refreshment 150 Interest 40 Accumulated Depreciation motor vehicle 120 Accumulated Depreciation fixture and fittings 300 Opening inventory 12000 Discount received 400 Receivables (A2) 3250 Payables 5800 Opening capital 12000 Drawings 6000 Motor vehicle 2000 Foxture and fittings 3000 Cash 7710 46520 46520 Closing inventory S5450 A1: Outstanding receivables as at 30 September 2021 amounted to 53250 of which $250 were to be written off, an allowance for receivables is to be made amounting to 2% of the remaining receivable. Prepare SOPL and SOFP for the year ended 31 September 2021