Robo Technology
Adjusted Trial Balance for the year ended on 31 Dec 2021
Details	Dr. BHD	Cr. BHD
Cash	44,864
Trade receivable	13722
Supplies	1000
Furniture	25,321
Accumilated depreciation- furniture		1289
Equipment	22,942
Accumilated depreciation- equipment		4218
Building	120,000
Accumilated depreciation- Building		9300
land	158,843
Short-term investment	48050
prepaid insurance	11,550
prepaid rent	13750
inventory	11,010
COGS	2280
Trade payable		30,598
salary payable		45250
mortgage payable		60000
interest payable		13
long term loan		100000
allowance for doubtful account		274
short-term loan		8000
VAT due		1142
Capital		271,775
Sales		2658
Sales return and allowance	80
Sales discount	15
Purchases	7740
Purchases return		657
Drawings	1200
Fright-in	95
Salary expense	45,250
Supplies expense	3913
depreciation expense- Furniture	264
depreciation expense- equipment	398
depreciation expense- Building	300
rent expense	1250
irrecoverable debt expense	274
insurance expense	1050
interest expense	13
Total	535174	535174

Prepare the financial statements ( profit and loss, change in owners equity, financial position)?