Please show or highlight where the directors' fee is when working the question.

The following balances were obtained from the books of The Park Plaza plc for the year ending December 31, 2015 End Notes a. Insurance is prepaid by 5,000 . The wages is owing by 25,000 b. The goodwill should be written down by 40% c. Provide for depreciation on motor vehicle at 5% on the straight line; fixtures and fittings at 10% on the reducing balance d. The following items of expense should be apportioned e. Transfer $45,000 from profits to the general reserves f. Corporation tax is estimated at $36,000 g. Prior to the end of the year the directors approved the following 1. final ordinary shares dividends of $0.20c per share 2. the remainder of the preference share dividends. 3. New issue of 100,000 ordinary shares for $40,000 Required Prepare the following i. Statement of Profit and Loss, ii. Statement of Change in Owners' Equity iii. Statement of Financial Position for the year. Show appropriate workings and disclosures The following financial information was obtained from the books of Boris Johnson plc for the year 2021 Condensed Tncome Statement for 202.1 Endnotes: During the year non-current assets costing $140,000 with a book value of $120,000 was sold at a loss of $20,000 Required a. Prepare the cash flow statement for the year 2021 b. Comment on the company's liquidity and profitability for the year