Arthur$$s trial balance at $31-$Dec$-2023$ is shown below

$-$ Dr $-$ Cr

Cost of Sales$/$Sales $75,000200,000$

Office Rent $25,000$

Plant Cost$/$Depreciation $200,000120,000$

Wages and Salaries $20,000$

Cash at Bank $67,000$

Inventory $46,000$

$1$NV Shares $60,000$

Retained earnings $40,000$

$10\%$ Debenture $(2032)50,000$

Receivables$/$Payables $57,00020,000$

Totals $490,000490,000$

Accounting information not included above,

$1)$ Wages of $5,000$ were still owing at the year end.

$2)$ Office rent of $3,000$ had been paid in advance.

$3)$ Plant depreciation is $10\%$ p$.$a$.($straight line basis$).$

$4)$ At year$-$end Plant costing $20,000$ was sold for $6,000.$

$5)$ Plant disposal gain $($at $(4)$ above$)$ amounted to $3,000.$

$6)$ Company tax rates were $25\%.$

Required:

For Y$/$e Dec$-23,$ prepare the following,

a$)$ Financial Position Statement $($Balance sheet$)$

b$)$ Income Statement

c$)$ Compute: Operating Cash Cycle

d$)$ Compute: Profitability Ratios

e$)$ Compute: EpS and Gearing Ratios

$[$NB$($d$)$ Profitability ratios are ROCE, PMOS, and ATO;$]$