Ponko Rakola owns a small business making and selling children's tops. The following trial balance was extracted from her books on 31 December 2021. \begin{tabular}{|l|l|l|} \hline Plant and machinery @ cost less depreciation & 9,100 & \\ \hline Car cost less depreciation & 4,200 & \\ \hline Bank & 3,600 & \\ \hline Cash in hand & 325 & \\ \hline Accounts receivable and accounts payable & 7,700 & 6,000 \\ \hline & 112,600 & 112,600 \\ \hline & & \\ \hline \end{tabular} You are given the following additional information. 1. Inventory at 31 December 2021 - Raw materials P2,900 - Finished goods P8, 200 There was no work in progress. 2. Depreciation for the year is to be charged as follows: - Plant and machinery P1,500 - Car P500 3. At 31 December 2021 Insurance paid in advance was P150 and Office general expenses unpaid were P75. 4. Lighting and rent are to be apportioned: 4/5 Factory, 1/5 Office Insurance is to be apportioned: 3/4 Factory, 1/4 Office. 5. Ponko is the business's salesperson and her salary and expenses are to be treated as a selling expense. She has sole use of the business's car. Required: a. Prepare the manufacturing, statement of comprehensive income for the year ended 31 December 2021. b. Statement of financial position as at that date