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4 K Dhoni is a business consultant. The following trial balance is provided at 30 September 20-1: Capital 94 000 Drawings 12 250 Premises at cost 82000 Office equipment at cost 19000 Provision for depreciation of office equipment 1900 Trade receivables 5000 Loan (repayable 20-9) 10 000 Irrecoverable debts 100 Provision for doubtful debts 150 Fees from clients 75 300 Insurance 2400 Printing and stationery 3 150 Wages 47 000 Office expenses 2950 Rent receivable 5400 Cash 200 Bank 12 700 186 750 186 750 The following additional information is supplied: 1 At 30 September 20-1 - rent received in advance amounted to $1800 insurance prepaid amounted to $600 printing expenses owing amounted to $150 loan interest owing amounted to $500. 2 The office equipment is being depreciated at the rate of 10% per annum using the straight line method. 3 The provision for doubtful debts is maintained at 4% of the trade receivables. a Prepare the income statement of K Dhoni for the year ended 30 September 20-1. b Prepare the statement of financial position of K Dhoni at 30 September 20-1