i want the answer please!

Question A1 The trial balance of Winston, a trader, for year ended 31 December 2018 is shown below: Dr E Cr E 415,700 210,600 800 1,750 2,400 80,000 Sales Purchases Returns-in Carriage in Carriage-out 8% bank loan (2025) Wages & salaries Discount allowed Rent Electricity Interest on loan Accounts receivable Accounts payable Irrecoverable debt Specific allowance for receivables Fixtures and fittings (cost) Vehicles (cost) Provision for depreciation: fixtures (1-1-18) Provision for depreciation: vehicles (1-1-18) Inventory.(1-1-18) Drawings Bank Capital (1-1-18) 81,300 2,600 15,000 18,000 3,200 49,000 26,650 1,800 2,000 50,000 100,000 30,000 50,000 47 500 24,900 30,750 35,250 639,600 639.600 Additional notes! 1. Inventory at 31 December 2018 was valued at 55,900. 2. Rent accrues evenly on a quarterly basis and has been paid up to 31* March 2019. 3. The electricity account for November and December 2018 has not been paid - the meter reading suggests the bill will be 4,000. 4. Winston is concerned that the allowance for receivables has underestimated the likely irrecoverable debt and decides to increase the allowance to 3,000. 5. A vehicle purchased for 40,000 in 2015 was sold for 7,000 in November 2018 and no entries have yet been entered in the books to reflect this transaction. (Full year depreciation charged in year of acquisition and none in year of disposal). 6. Depreciation is charged at 20% straight line on fixtures and 25% straight line on vehicles. 7. Wages and salaries are 7,000 per calendar month (accrue evenly each month). Required: (a) Prepare a statement of profit or loss for Winston for year ended 31" [23] December 2018 and a statement of financial position as at that date