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Details/Accounts Dr Cr Capital 151,350 Acc. Prov. for Depreciation: Fixtures and Fittings Jan. 2017 4,500 Acc. Prov. for Depreciation: Motor Vehicle Jan. 2017 4,950 Creditors - 40,500 Commission Received 5,400 Rent Received 18,000 Sales 61,500 Purchases 17,400 Office Expenses 18,600 Miscellaneous Expenses 1,110 Salary and Wages 11,700 Carriage inwards 150 Telephone Expense 360 Rent expense 3,150 Electricity Expense 1,710 Discounts allowed 240 Return Inwards 600 Stock, January 1, 2017 5,400 Debtors 58,500 Cash at Bank 35,100 Drawings 13,380 Land 58,800 Fixtures and Fittings 25,500 Motor Vehicle 34,500 286,200 286,200 The following additional information has been made available: i. Electricity expense accrued $9,700. ii.$2,150 for Rent Received relates to 2018. iii.Office expenses prepaid $1,700. iv.Depreciation is to be provided for as follows: Motor Vehicle at 25% of cost; Fixtures and Fittings at 30% reducing balance method. v.Stock at December 31, 2017 was valued at $15,200. Required: a. Prepare the Income Statement for the year ending December 31, 2017 (30 marks)