Baruch Enterprises Limited is a Book$-$seller dealing in books and stationery from various suppliers. One of their big customers are government schools where deliveries are done by the company. The following trial balance at $31$ May $2021$ was prepared by an inexperienced Accounting Student on industrial attachment. The following additional information was provided: $($i$)$ The directors proposed to transfer K$15,000$ of the profits to the general reserve. Closing inventory at $31$ May $2022$ was K$35,000.($ii$)$ Salaries amounting to K$8,500$ were outstanding at the end of the period. $($iii$)$ Rent was prepaid by K$3,900$ for the first three months of $2020.($iv$)$ Straight line depreciation for the year is to be provided as follows: Motor vehicles $33(1)/(3)\%$ Fixtures and fittings $10\%($v$)$ Taxation is to be ignored. Required: $($a$)$ Prepare a corrected trial balance as at $31$ May, $2022($b$)$ Prepare a Statement of Profit and Loss for the year ended $31$ May $2022,$ for internal purposes. $($c$)$ Prepare a Statement of Financial Position as at $31$ May $2022.$