REVISIONQUESTIONS mpectively, his financial position was as follows:

$\backslash$table$[[,1990,1991],[$Cash at bank,$457,110],[$Cash in hand,$36,30],[$slock$,1,926,2,851],[$Machinery and plant,$2,721,3,050],[$sills receivable,$130,324],[$sundry debtors,$1,242,2,197],[$creditors$,3,602,4,200],[$pumitur$,248,261],[$private drawings,$-,250]]$

prepare a statement from the above particulars, showing Raphael's profit for the year end $315$t December, $1991.$ Ignore depreciation or provisions.