An extract from the Statement of Financial Position for Hannah, a sole trader at 31st December 2020 showed the following for Non Current Assets During the financial year ended 31st December 2021 the following transactions took place. [1] The sale of a Non Current Asset on 30th June 2021 for 10,000 which cost 120,000 when purchased on January 1st2017 [2] There was a purchase of a Non Current Asset on 1st May 2021 costing 90,000 Hannah's depreciation policy is to provide for depreciation on all Non Current Assets at a rate of 20% per annum using the straight line method (a) Required: Prepare an extract from the Statement of Financial Position at 31st [9] December 2021 showing the Non Current Assets section only