As each account is labelled as either a statement of financial position account or an income statement account, these financial statements can be drawn up from the trial balance. Suraya's business trial balance at 31 December 2021 is as follows: Debit Credit Capital 101,177 Plant and machinery 56,152 Fixtures and fixtures 35,040 Inventories at 1 January 2021* 15,450 Receivables 43,415 Payables 29,327 Bank 10,526 Sales 296,483 Purchases* 175,962 Rent 6,397 Heat and light 26,730 Wages and salaries 36,389 Insurance 11,978 Drawings 30,000 P437,513 P437,513 Inventories at 31 December 2021 were counted and valued at P16,070. *Note this business has recorded the inventories it purchased during the year in a purchases account, which is an expense account. A separate inventory account is maintained which is a statement of financial position account. The balance on this account in the trial balance represents inventories at the start of the accounting period. Inventories on hand at the end of the year have to be counted, valued, and accounted for as an adjustment to the trial balance figures. Required: Draw up the income statement for the year ended 31 December 2021 and the statement of financial position at that date for Suraya's business. Identifying each account in the trial balance as either an income statement account (income and expense accounts) or a statement of financial position account (asset, liability, and capital accounts). If you are done, please submit it to my personal messenger account. GOOD LUCK!