QUESTION 2 (35 marks) The summarised general ledger trial balance of Gabriel Ltd, a manufacturing company, includes the following accounts at 30 June 2022 . End of Semester 22022 Final Examinationt ACCT2013 Accounting - Fundamentals of Businesse' Additional information - Bank loans and 'other loans' are all repayable beyond 1 year. - \$345 000 of the debentures is repayable within 1 year. - Lease liabilities include $115000 repayable within 1 year. - Investments in listed companies are long-term investments. - Provision for employment benefits includes $185000 payable within 1 year. - The planned restructuring is intended to be completed within 1 year. - Provision for warranty includes $25000 estimated to be incurred beyond 1 year. Required: Prepare the statement of financial position of Gabriel Ltd at 30 June 2022 in accordance with AASB 101/LAS 1, using the captions that a listed entity is likely to use. Include an explanation for each of the items in the statement of financial statements. QUESTION 2 (35 marks) The summarised general ledger trial balance of Gabriel Ltd, a manufacturing company, includes the following accounts at 30 June 2022 . End of Semester 22022 Final Examinationt ACCT2013 Accounting - Fundamentals of Businesse' Additional information - Bank loans and 'other loans' are all repayable beyond 1 year. - \$345 000 of the debentures is repayable within 1 year. - Lease liabilities include $115000 repayable within 1 year. - Investments in listed companies are long-term investments. - Provision for employment benefits includes $185000 payable within 1 year. - The planned restructuring is intended to be completed within 1 year. - Provision for warranty includes $25000 estimated to be incurred beyond 1 year. Required: Prepare the statement of financial position of Gabriel Ltd at 30 June 2022 in accordance with AASB 101/LAS 1, using the captions that a listed entity is likely to use. Include an explanation for each of the items in the statement of financial statements