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The following trial balance was obtained from the books of AZAN Ltd. as at a. Stock at year end was valued at $58,000. b. Wages is owing by $6,700. c. Insurance is prepaid by $2,600. d. During the year Coco Chantel took goods values at $15,000. This amount was considered to be material and was not yet recorded. e. The rent received is prepaid by $6,000. f. Commission is owing by $4,350. g. The provision for bad debts is to be adjusted to 10% of debtors. h. Depreciation charges are to be applied as follows: Required Prepare the following: a) The Statement of Profit and Loss for the year ending December 31, 2021. b) The Statement of Financial Position as at December 31, 2021