For the following accounts / items indicate by a tick (/) in which statement (statement of profit and loss (SOPL) or statement of financial position (SOFP) they will be shown). Describe how each item will be presented in the statement. Item/Account SOPL SOFP illustrate how the item is shown in the statement Depreciation Accumulated depreciation Carriage inwards Discount allowed Accrued rentals Prepaid insurance Cash Gross profit Drawings of iventory Provision for doubtful debts Bad debts