Below is the Trial Balance of Charlie Chaplin as at December 31, 2018. Charlie Chaplain Trial Balance as at 31 December 2018________ Dr($) Cr($) General expenses 210 Rent 400 Motor expense 735 Wage 3,560 Insurance 392 Purchases 18,385 Sales 26,815 Motor Vehicle 2,800 Creditors 5,160 Debtors 4,090 Equipment 20,000 Bank 1,400 Capital 24,347 Drawings 4,350_ _______ 56,322 56,322 Note: Chaplain had closing stock as at December 31, 2018 valued $2,500. (a) Prepare Income Statement for year ended 31 December 2018. (15 mks) (b) List the items classified as (i) Non-Current Assets (ii) Current Assets (5 mks)