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The following is a summary of Janet's bank account for the year ended 31 December 2020: Balance on 1st Jan 2020 Receipts from debtors Balance on 31st Dec 2020 810 75,872 1,404 Payments to creditors for goods General expenses Rent Rates Drawings 58,974 750 3,500 1,780 13,082 78,086 78,086 All the business takings have been paid into the bank with the exception of 19,000. From this, Janet has paid wages of 10,684, drawings of 2,328 and has purchased goods with the total of 5,988. Additional Information at 31 December: 2019 17,802 11,748 420 300 5,500 27,724 2020 17,248 14,778 450 Accounts Receivable Trade Payable Rates prepaid Rent accrued Fixtures at valuation Inventory 4,500 30,288 No fixtures were bought or sold during 2020. REQUIRED: Prepare the following for Janet: (a) Trading and Profit & Loss account for the year ended 31st Dec 2020. (b) Statement of Financial Position as of 31st of Dec 2020