Show how the Income Statement and Statement of Financial Position as at 31 December 2018 are affected, after all adjustments have been made, from the information below: Jan 1 Commission receivable outstanding $400. Amount received by cheque on 9 Jan 2018. Commission was for the fourth quarter of 2017. April 6 Received commission $500 for Jan-Mar 2018 by cheque. July 9 Received commission $360 for April-June 2018 by cheque. Oct 12 Received commission $280 for July-September 2018 by cheque. Dec 31 Commission receivable due but not received to date