e$.$ Prepare the Statement of Financial Position as at $31$ March $2023$

$1$ Cash in hand $f100,$ Cash at bank $5,672$

$4$ York received a cheque for $f1,246$ from W Abbot which was paid directly into the bank.

This represented sales.

Paid wages in cash $639$

Sold goods for cash $f152$

Received cheque from G Smart for f $315,$ in full settlement of a debt of $f344$; this was

paid directly into the bank.

Paid sundry expenses in cash $73$

Purchased goods by cheque for $f800$

Paid J Sanders a cheque of $f185$ in full settlement of a debt of $f201$

Withdrew $f100$ from the bank for office purposes

Paid wages in cash $f39$

Sold goods for cash $f94$

Paid salaries by cheque $f230$

Retained cash amounting to $f150$ and paid the remainder into the ba