st The following trial balance was extracted from the books of AUGASTINE at 31 December 2021. All figures in thousands of shillings. Dr Cr Sh(000) Sh(000) Salaries and wages 4,800 Rent and rates 300 Sales 25,600 Purchases 16,700 Stock 1 January 19-3 4,350 Insurance 150 Motor expenses 420 General expenses 280 Premises Motor vehicles Debtors Creditors 15,000 2,000 4,320 3,140 Bank 840 Capital 23,320 Drawings 2,900 52,060 52,060 st The following additional information was provided at 31 December 2021: 1. Stock Sh4,590 2. Rates prepaid Sh40 3. General expenses owing Sh30 4. Insurance prepaid Sh40. REQUIRED st (a) Prepare the Income statement for the year ended 31 Dec 2021 (15 Marks) (b) Statement of Financial Position as at the same date (10 Marks)