Question 32 9 pts Queen Victoria Tram Restaurants Pty Ltd is an entity that has two (2) custom made restaurant trams. Those trams are Tram 1 Grand Saloon and Tram 2 Imperial Stateroom. The trams operate on the tram network in the Melbourne Central Business District (CBD- downtown) and surrounding suburbs. The Restaurant trams boast at being one of the top Melbourne tourist attractions and many people from Victoria, interstate, and overseas have dined whilst viewing the vistas of the City of Melbourne both during the day and evening. In the 2019-2020 financial year, Queen Victoria Tram Restaurants Pty Ltd installed a new industrial oven in Tram 1 - Grand Saloon at a cost of $15,000. The labour costs to instal the oven was $3,000. In the same financial period, $4,000 was spent on Tram 2 Imperial Stateroom for annual maintenance work on wood, electrical and deep cleaning conducted by contractors. Required: As the accountant for the company, how would you treat the impact of the $22,000 expenditure on both Tram 1 - Grand Saloon and Tram 2 Imperial Stateroom in the financial statement The Statement of Financial Position (Balance Sheet), (3 Marks) The Statement of Financial Performance (3 Marks) and The Cash Flow Statement