Excellent Computers, Phones & Accessories Ltd has the following opening balances for September 2021 at the Adenta Branch: Cash at Prudential Bank GHS500; Container GHS3,000; Fixtures GHS1,000; Stock of phones: 4 boxes of Techno Y2 at GHC180 each, 2 boxes of HTC Desire 310 at GHC310 each, 4 boxes of Techno J Smart at GHC520 each, 3 boxes of Techno Z mini at GHC900 each; Stock of Laptops: 2 boxes of Hp Pavilion (11.6 inc.) GHS1,900 each, 4 boxes of Dell 3552 (15.6 inc.) at GHS1,200 each, 3 boxes of Lenovo 110 (15.6 inc.) at GHS1,100 each; Accounts Receivable- Avusu GHS1,100; Accounts Payable- Franco GHS1,800; Bank Loan from GT Bank GHS1,500. The following transactions took place during the month of September 2021. Sept 2 Wrote a cheque of GHS200 for GHS30 paid with Petty Cash 4. Bought 2 boxes of Hp Pavilion (11.6 inc.) at GHS1,900 from Compu- Ghana. 6 Banked a cheque for GHS1,000 received from Avusu 7 Sold 3 boxes of Hp Pavilion (11.6 inc.) for GHS2,050 each to a cash customer 8 Sold 2 Techno Y2 phones to cash customer for GHS210 each. 9 Bought 5 HTC Desire 310 from Silver Plus Ltd on credit for GHS310 10 Sold 7 HTC Desire 310 GHS350 each for cash, retaining the money as Petty Cash. 11 Returned 1 HTC Desire 310 to Silver Plus Ltd due to malfunctioning of the phone. 17 Cash sales of 3 boxes of Dell 3552 (15.6 inc.) at GHS1,349 each. 19 Paid Samsung Ltd a cheque for transaction on date 14 20 Transferred GHS1,200 from Bank Account to Deposit Account. 22 Sold 2 Techno Z mini for GHS980 each to a customer who paid by cheque 24 Purchased 2 Cartons of Dell mouse (wireless) at GHS30 per box (24 boxes in a carton) 26 Paid electricity expense (Office costs) for GHS80 cash 28 Salaries of GHS1,800. Amount paid by Petty cash. Required: d. Prepare the statement of profit or loss account for the month ended Bank Account to Deposit Account. 22 Sold 2 Techno Z mini for GHS980 each to a customer who paid by cheque 24 Purchased 2 Cartons of Dell mouse (wireless) at GHS30 per box (24 boxes in a carton) 26 Paid electricity expense (Office costs) for GHS80 cash 28 Salaries of GHS1,800. Amount paid by Petty cash. Required: d. Prepare the statement of profit or loss account for the month ended September 30, 2021, and Statement of financial position as at that date. e. Excellent Computers, Phones & Accessories Ltd has the following opening balances for September 2021 at the Adenta Branch: Cash at Prudential Bank GHS500; Container GHS3,000; Fixtures GHS1,000; Stock of phones: 4 boxes of Techno Y2 at GHC180 each, 2 boxes of HTC Desire 310 at GHC310 each, 4 boxes of Techno J Smart at GHC520 each, 3 boxes of Techno Z mini at GHC900 each; Stock of Laptops: 2 boxes of Hp Pavilion (11.6 inc.) GHS1,900 each, 4 boxes of Dell 3552 (15.6 inc.) at GHS1,200 each, 3 boxes of Lenovo 110 (15.6 inc.) at GHS1,100 each; Accounts Receivable- Avusu GHS1,100; Accounts Payable- Franco GHS1,800; Bank Loan from GT Bank GHS1,500. The following transactions took place during the month of September 2021. Sept 2 Wrote a cheque of GHS200 for GHS30 paid with Petty Cash 4. Bought 2 boxes of Hp Pavilion (11.6 inc.) at GHS1,900 from Compu- Ghana. 6 Banked a cheque for GHS1,000 received from Avusu 7 Sold 3 boxes of Hp Pavilion (11.6 inc.) for GHS2,050 each to a cash customer 8 Sold 2 Techno Y2 phones to cash customer for GHS210 each. 9 Bought 5 HTC Desire 310 from Silver Plus Ltd on credit for GHS310 10 Sold 7 HTC Desire 310 GHS350 each for cash, retaining the money as Petty Cash. 11 Returned 1 HTC Desire 310 to Silver Plus Ltd due to malfunctioning of the phone. 17 Cash sales of 3 boxes of Dell 3552 (15.6 inc.) at GHS1,349 each. 19 Paid Samsung Ltd a cheque for transaction on date 14 20 Transferred GHS1,200 from Bank Account to Deposit Account. 22 Sold 2 Techno Z mini for GHS980 each to a customer who paid by cheque 24 Purchased 2 Cartons of Dell mouse (wireless) at GHS30 per box (24 boxes in a carton) 26 Paid electricity expense (Office costs) for GHS80 cash 28 Salaries of GHS1,800. Amount paid by Petty cash. Required: d. Prepare the statement of profit or loss account for the month ended Bank Account to Deposit Account. 22 Sold 2 Techno Z mini for GHS980 each to a customer who paid by cheque 24 Purchased 2 Cartons of Dell mouse (wireless) at GHS30 per box (24 boxes in a carton) 26 Paid electricity expense (Office costs) for GHS80 cash 28 Salaries of GHS1,800. Amount paid by Petty cash. Required: d. Prepare the statement of profit or loss account for the month ended September 30, 2021, and Statement of financial position as at that date. e