T. Langa, a bookkeeper, trading as Langa's Bookkeeping Services, had commenced business on 1 January 2015. All transactions for January and February (except for 27 and 28 February) had been correctly recorded in the firm's ledger. The trial balance at the close of business on 26 February 2019 was as follows: DR R LANGA'S BOOKKEEPING SERVICES TRIAL BALANCE AT 26 FEBRUARY 2019 REAL ACCOUNTS CR R Capital (contribution made on 1 January 2019) 100 000 Land and buildings 75 000 Accounts receivable 26 000 Office supplies 1 250 Cash at bank 32 040 Accounts payable 3 190 Long term loan: R. Langa 6 000 NOMINAL ACCOUNTS Bookkeeping fees 35 600 Rent expense 6 000 Wages expense 4 500 R144 790 R144 790 The following were the transactions for 27 and 28 February 2019: February 27 Paid wages for February of R4 500. February 28 Determined that the cost of office supplies used during January and February amounted to R690. Paid R250 for school fees for T. Langa's son. Billed clients for bookkeeping fees amounting to R8 100 earned in February. Discovered that office supplies which had cost R150 had been stolen during February REQUIRED: Prepare the Statement of Financial Position of the business at 28 February 2019. NOTE: The Statement of Financial Position should be accompanied by a note to capital (capital statement). Show all workings clearly. Workings may be in the form of T-accounts, the accounting equation or any other logical method