Stephanie Parrot has started a business SP Massage, providing massages and selling massage tables. At the end of the year, she's given you a trial balance from her accounts, and asked you to prepare a statement of financial position (balance sheet) and statement of profit and loss from this information. TRIAL BALANCE AS AT 31/12/2021: Cash at Bank Accounts Receivable Massage Oil (Inventory) Rent Wages Electricity Web hosting & internet Accounts Payable Accrued Wages Tables & furnishings Office Equipment Motor Vehicle Massage Services Sales of massage tables Bank Loan Capital - S Patton Drawings S Patton TOTAL DR 6,300 6,800 2,300 17,100 36,600 2,000 1,200 13,000 6,000 22,700 6,000 120,000 CR 3,600 2,800 34,900 53,400 10,000 15,300 120,000 Required: Prepare a statement of profit and loss and a statement of financial position (balance sheet) for Stephanies' new business at 31/12/2021. Ensure you include headings, subheadings, subtotals and totals.