Pumps plc Balance Sheet at 31 December 2017 Hamilton Pumps plc (C000) E000) Non-current assets 6,000 Freehold property 13,500 Plant and equipment 19,500 7,500 Revenuer 10,500 13,000 2500 13,500 Receivables Cost of sales Selling & admin expenses Operating profit" Finance expense (interest) Profit befere tax 44,400 45,500 TOTAL ASSETS 9.500 EQUITY & LIABILITIES Capital and Reserves ass- oros MOS 8,750 10,000Issued ordinary 25p shares 10,000 12.000 Retained earnings 22,000 Total equity 5,000 5,000 -5,000 Other loans 11,000 1500 Total dividends for the year Current iabilities 16,000 After charging depreciation 3,750,000 (in 2016: 2,500,000). 14,500 2,000 Taxation 3,000 Figure 1 Hamilton Pumps plc: Income Statement for the year 2017 Danlayi company Income statend and baence se i's the Figure 2 Hamilton Pumps plc: Statement of Financial Position at 31 December 2017 en Parar e) Write Finance & Accounting