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Jimmy runs a second-hand furniture business from a shop which he rents. He does not keep complete accounting records, but is able to provide you with the following information about his financial position at 1 April 2018: Inventory of furniture 3,210; Trade accounts receivable 2,643; Trade accounts payable 1,598; Motor vehicle 5,100; Shop fittings 4,200; Motor vehicle expenses owing 432. He has also provided the following summary of his bank account for the year ended 31 March 2019: Balance at 1 April 2018 2,420 Payments of trade accounts payable 22,177 Cheques received from trade debtors 44,846 Electricity 1,090 Cash sales 3,921 Telephone 360 Rent 2,000 Advertising 1,430 Shop fittings 2,550 Insurance 946 Motor vehicle expenses 2,116 Drawings 16,743 Balance at 31 March 2019 1,775 51,187 51, 187 All cash and cheques received were paid into the bank account immediately. You find that the following must also be taken into account: Depreciation is to be written-off the motor vehicle at 20% and the shop fittings at 10%, calculated on the book values at 1 April 2018 plus additions during the year. At 31 March 2019 motor vehicle expenses owing were 291 and insurance paid in advance was 177. Included in the amount paid for shop fittings were: a table bought for 300, which Jimmy resold during the year at cost, some wooden shelving (cost 250), which Jimmy used in building an extension to his house. Other balances at 31 March 2019 were: 4,012 2,445 4,063 Trade accounts receivable Trade accounts payable Inventory of furniture Required: (a) For the year ended 31 March 2019: (1) calculate Jimmy's sales and purchases, (i) prepare his income statement. 8 marks 15 marks (b) Prepare Jimmy's balance sheet as at 31 March 2019. 13 marks