Question 2 (8 Marks) Prepare the Statement of Financial Position for the years 2018 and 2019: Particulars 2018 2019 Trade Payable 8,950 7,460 Taxation 13,635 11,525 Proposed Dividend 5,250 3,750 Trade Receivables 6,375 7,935 Share Premium 5,500 3,500 10% Mortgage Loan 2,625 5,250 Property, Plant and Equipment 50,030 40,520 Ordinary Share Capital 35,000 25,000 Sundry Debtors 6,375 7,935 General Reserves 5,000 3,500 Bank 11,380 4,975 Retained Earnings 12,850 8,620 Inventory 14,650 7,240