Crispy Company Lid operates in Nadi. Given below is the Trial Balance of Crispy ended 31 October 2017 ACTIVITY 3.3.4 Company Lad as at 30th June 2018 Trial balance of Crispy Company Ltd as at 30 June 2015 Petty cash advance Cash at hank Inventories (1/7/17 Accounts receivable Furniture and fittings Motor vehicles Authorised capital 130000 $1 shares Unissued capital 30 000 SI shares Calls in Arrears 10 cents on 6000 shares Retained earnings (1/3/17) S 60 26 469 9 800 1500 9000 13 000 1300 30 000 600 3800 7 000 General reserve Customs duty Advertising Sales personnel's salaries Directors fees Electricity Cell phone Expenses Land 1360 650 9000 2060 970 650 20 000 114 Computers Goodwill 54 40 000 Preliminary Expenses 8 000 Provision for doubtful debts 2.400 Accumulated depreciation on motor vehicles 150 Provision for income tax 5 500 Accounts payable Purchases 1 490 Purchase returns 20 600 Sales - commission 420 Loss on sale of motor vehicles 8200 440 Discount expense 110 Bad debts 120 Discount revenue 246 Commission revenue 82 Sales 62479 Sales returns 124 Interim dividend paid 6000 211 167 211 167 Additional Information at 30 June 2018 1. Electricity $90 and directors fees $700 accrued. 2. Advertising prepaid $124. 3. Provide for final dividend, 8% of paid up capital. 4. Transfer to General reserve $1 200. 5. Depreciation on motor vehicles 10% using fixed instalment method. 6. Provision for doubtful debts to be 5% of accounts receivable. 7. Income tax to be charged at 20% of the Net Profit (Round off the tax amount to a whole number) 8. Commission Revenue due $100. 9. Inventories $10 620. Required: Prepare the following from the information provided: a. Statement of the Financial Performance for the year ended 30 June 2018 b. Profit and Loss Appropriation Statement for the year ended 30 June 2018