Question 1 (20 marks) Stephanie Parrot has started a business SP Massage, providing massages and selling massage tables. At the end of the year, she's given you a trial balance from her accounts, and asked you to prepare a statement of financial position (balance sheet) and statement of profit and loss from this information. TRIAL BALANCE AS AT 31/12/2021: Required: Prepare a statement of profit and loss and a statement of financial position (balance sheet) for Stephanies' new business at 31/12/2021. Ensure you include headings, subheadings, subtotals and totals. [20 marks]