(d) Mary owns a SPA Beauty Care centre, located in a shop lot of a famous mall in an urban area. (i) Name two external accounting users of the financial statements of SPA Beauty Care centre (2 marks) At the end of the last financial year, SPA Beauty Care centre's Statement of Financial Position was showing (ii) Account receivable $20,000 Motor vehicles $180,000 . Bank loan $15,000 Property loan $80,000 Using the accounting equation, calculate the amount of equity Mary has in SPA Beauty Care. (3 marks) (e) Explain the FOUR steps in the accounting cycle. (4 marks)