Johnson Company prepares the following list of account balances as at $30$ September $2021.$

$\backslash$table$[[,\backslash$table$[[$Amounte$],[$Sales$]]],[$Transportation$-$in $($carriage$-$in$),87400],[$Interest revenue,$1800],[$Rent received,$2300],[$Mortgage$,3000],[$Sales retums,$20000],[$Purchases retums,$4250],[$Opening stock,$7300],[$Purchases$,18900],[$Salaries expense,$30900],[$Insurance expense,$23800],[$Buildings$,6300],[$Purniture$,80000],[$Provision for depreciation: Buidings,$20000],[$Debtors$,35000],[$Creditors$,8700],[$Bank$,5000],[$Cash$,12450],[$Capital$,900],[$Drawings$,50000],[$Bank loan,$12000]]$

The following additional information is provided.

$(1)$ Closing stock for the gear end $$14500.$

$($i$)$ Buildings are deprecated at a mate of $10\%$ per year using the straght$-$line method.

$($iii$)$ Fumiture is depreciated at a nate of $15\%$ per Jear using the straight$-$line method

$($a$)$ Prepare the Income Statement for John:ou Company for the period ending $30$ September $2021.$

$($b$)$ Prepare the Statement of Funincal Positon for John:on Company as at $30$ Seprember $2021.$