Delta's Trading. has the following account balances as at 31 December 2021. $'000 Trade debtors 37.2 Inventory 34.0 Land and building 50.0 Overdraft 10.0 Trade creditors 44.0 Bank loan 30.0 Capital as at 30.0 31/12/2020 New contribution 10.0 Drawings 9.0 Sales revenue 60.0 General expense 10.0 Other operating income 2.0 Interest expense 1.8 Annual depreciation 5.0 Additional information: The opening inventory for year 2021 is $15,000. Purchases of inventory made during year 2021 is $58,000. At the end of the year, it is recognized that there is a bad debt of $8,000 and it has not been accounted yet. (a) Calculate the total assets as at 31 December 2021. Show with workings. (2 points) (b) Calculate the gross profit generated for the year 2021. Show with workings. (3 points) (c) Calculate the net profit generated for the year 2021. Show with workings. (3 points) (d) Calculate the owner's equity as at 31 December 2021. Show with workings. (2 points)