Capital The following is the Trial Balance of OKUKUSEKU LTD, manufacturers of high target wax print, for the year ending December 31, 2018. GHC'000 GHC'000 48.000 Income surplus 12.000 Rent Expense 10,000 Office Assets at cost 30,000 Factory Assets at cost 40,000 Raw material at Jan 1, 2018 6,000 Indirect material at Jan 1, 2018 7,000 Work in progress at Jan 1, 2018 2,500 General factory expenses 15,000 Direct wages 10,000 Purchases of raw material 25.000 Purchases of indirect material 12,000 Direct expenses 4,000 Indirect factory wages 16,500 Bad debts 1.500 Sales 160,000 Receivables 7,000 Bank 20,000 Payables 5,000 Dividend 3.500 Finished goods at Jan 1. 2018 8,000 Carriage inwards on raw material 1.200 Office expenses 12.000 Commission received 2.200 Motor vehicle 35,000 Loan 39,000 266,200 266.200 Additional notes: a. Closing inventory: raw materials 8,000,000; indirect material 5,000,000; work in progress 4,500,000; and finished goods 12,000,000 b. Provide for depreciation as follows: factory assets 10%; office assets 5%; motor vehicle 10%. Note: the motor vehicle is used equally in the factory and the office c. The rent expense is to be apportioned 70% in the factory and 30% in the office Required: Prepare the manufacturing account, income statement for the year, as well as the statement of financial position as at year end