QUESTION 3 (20 MARKS) REQUIRED Use the information provided below to prepare the Statement of Financial Position of Umran Limited as at 30 June 2022. The notes to the financial statements are not required. INFORMATION The following balances were obtained from the accounting records of Umran Limited after all the adjustments and closing transfers were completed on 30 June 2022, the end of the financial year. Additional information 1. The tax calculated on the pre-tax profit for the year amounted to R180 000. Provisional company tax payments for the year ended 30 June 2022 totalled R 156000 . 2. Dividends for the year: 2.1 Interim dividend paid on 31 December 2021: 40 cents per share. 2.2 Final dividend declared on 30 June 2022: 74 cents per share. 3. The provision for bad debts balance on 30 June 2021 was R5 000. The provision for bad debts is calculated at 5% of book debts. 4. Payments totalling R76 000 to Lendor Bank, including R36 000 for interest, will be made during the next financial year