Question 5 [21] The following information relates to Emerald Enterprises: Partial pre-adjustment trial balance for the year ending 31 December 2022 Additional information 1. A physical stocktake was performed on 31 December 2022. The value of the stock on this date was R26 765 . 2. Depreciation must be provided for as follows: - Vehicles at a rate of 25% using the reducing balance method. - Equipment at a rate of 15% of cost. 3. The insurance premium for December 2022, R1 834, was paid only in January 2023. 4. Emerald Enterprises sublets a portion of their offices. Owing to the public holidays, the rent for December 2022 has not yet been received, R5 200. 5. The profit for the year AFTER the adjustments above amounts to R446 963. Required: Prepare the statement of financial position for Emerald Enterprises as at 31 December 2022. SHOW ALL YOUR CALCULATIONS