Prepare the Statement of Financial Position as at 28 February 2021. (The notes to the financial statements are not required.) Show workings in the spaces provided. INFORMATION The following list of balances was obtained from the accounting records of Stanger Stores (with Stan and Gerald as partners) on 28 February 2021, the end of the financial year, after all the adjustments and closing transfers were completed. LIST OF BALANCES AS AT 28 FEBRUARY 2021 Capital: Stan Capital: Gerald Current account: Stan Current account: Gerald Land and buildings Debit (R) Credit (R) 2 400 000 4 000 1 200 000 102 000 3 440 000 320 000 Equipment at cost Accumulated depreciation on vehicles Fixed deposit (matures on 31 March 2022) 162 000 Trading inventory 830 000 Debtors control 84 000 Provision for bad debts Bank Cash float Creditors control Loan: Web Bank (R160 000 is payable in the next financial year) Accrued expenses Income received in advance Consumable stores on hand Prepaid expenses Accrued income 60 000 10 000 152 000 4 000 100 000 960 000 2 600 1 400 2 000 4 000 6 000 4 922 000 4 922 000