Prepare the pro-forma statement of financial position for the year ending where non-current assets are R800 000, property, plant and equipment R800 000, current assets are R3 400 000, Inventories are R1 600 000, Accounts receivable are R600 000, Cash is R 1 200 000, Total Assets is R4 200 000, equity is R3 760 000, current liabilities is R440 000, Accounts payable is R 440 000, Total assets and liabilities are R 4,200 000. Space projects sales R10 000 000, cost of sales is R5 750 000, gross profit is R4 250 000, Variable, selling and administrative costs is R1 500 000, Fixed selling and administrative costs R500 000, Net profit R2 250 000. The sales budget is First quarter R2 625 000,Second quarter R2 750 000, third quarter R 2 875 000, Fourth quarter R2 750 000. 90% of sales is collected in the quarter of the sale and 10% in the quarter following the sale. The gross margin ration for 2023 is expected to be the same as 2022. Inventory is purchased in the quarter of the expected sale. 80% of inventory purchased is paid for in the quarter of purchase and 20% is paid for in the following quarter following the purchase. The inventories balance at the end of each quarter is expected to be the same as the end of the last quarter of 2022 viz. R1 6000 000. Variable selling and administrative expenses will be the same as for 2022 and will include annual depreciation of R160 000 on property, plant and equipment. on 31 December 2023 an old equipment originally costed R180 000 and accumulated depreciation of R 150 000 will be traded in for new vehicle. The new vehicle will cost R400 000 and the trade-in value of the old vehicle is expected to be R50 000. The proprietors drawings for 2023 are estimated to be R1 527 000. The cash balance must be calculated. must be shown in table format