Make use of the information below and draw up the following: PRE-ADJUSTMENT TRIAL BALANCE ON 28 FEBRUARY FOR ABC TRADERS 2019 Ordinary share capital (R1 ea) Ordinary share premium Retained Income 280 000 30 000 41 000 Loan from Umgeni Bank (15% p.a.) 27 000 Equipment Land and Buildings Accumulated depreciation on equipment 360 000 50 000 20 000 Inventory Trade debtors Allowance Bank 82 000 40 000 1500 Cash float Petty cash Trade creditors SARS (Income tax) Nominal accounts section Sales Sales returns 16 300 750 250 12 800 7 000 476 000 8000 208 000 90 000 Cost of sales Salaries and wages Directors fees 17 000 Audit fees 4000 Interest on loan Credit losses Rent income Commission income Packing material Insurance Sundry expenses 2000 1400 9 900 7 700 2600 400 11 200 Dividends on ordinary shares (interim) Adjustments to be effected on 28 February 2019 The following was found as per physical count. 1.1. Trading Stock R80 300 1.2. Packing Material R700 5000 2. Depreciate equipment at 10% p.a. on the diminishing balance method. 3. Write of further credit losses of R2000. 4. Adjust allowance for credit losses to 5% of trade debtors. 5. Provide for the outstanding interest on loan. 6. Provide rates at 2% on value of land and buildings. 7. Final dividends of 5 cents per share was declared on 28 February 20.2 8. Income tac is calculated at 40% of net profit. REQUIRED: 1.1. STATEMENT OF FINANCIAL POSITION for ABC Traders 28 Feb 2019 (15) 1.2 Notes to the statement of financial position, specifically the property, plant and equipment note