KD 2. Reference to the following information to ABC Financial Co. as of 30 September 2016: Plant and equipment 25,000 Trade payables 18,000 Short-term borrowing 26,000 Inventories 45,000 Property 72,000 Long-term borrowing 51,000 Trade receivables 48,000 Equity at 1 October 2015 117,500 Cash in hand 1,500 Motor vehicles 15,000 Fixtures and fittings 9,000 Profit for the year to 30 September 2016 18,000 Drawings for the year to 30 September 2016 15,000 a) Prepare the balance sheet statement for the company as of 30 September 2016. b) Prepare the balance sheet for the company as of 5 October 2016, considering the following transactions: o purchased office computer for KD 500 by cheque. o Sold all the motor vehicles for KD 15,000 and received the value immediately in a bank transfer