$\backslash$table$[[$Particulars$,$Amount,Particulars,Amount$],[,,,],[$Bills discounted and purchased,$114,000,$Home loans and cash credits,$126,000],[$Fixed deposits,$150,000,$Borrowings from other banks,$60,000],[$Salaries paid,$90,000,$Interest on overdraft,$180,000],[$Cash in hand,$15,000,$Sundry Expenses,$37,500],[$Interest & Discount,$11,400,$Miscellaneous expenses,$60,000],[$Insurance charges,$3,000,$Saving Deposits,$60,000],[$Investments$,300,000,$Printing and postage,$600],[$Cash at other banks,$150,000,$Motor Vehicles,$90,000],[$Share premium,$150,000,$Advertisement,$1,500],[$Government securities$,306,000,$Money at call and short notice,$63,000],[$Interest on Cash credit,$270,000,$Transfer fees,$3,000],[$Equity Share Capital,$750,000,$Commission and exchange,$75,000]]$

$\backslash$table$[[$Statutory reserve,$21,000,$Interest on Fixed Deposits,$240,000],[$Rent and taxes,$30,000,$Premises,$96,000],[$Interest on saving deposits,$6,300,$Directors' fees,$1,500]]$

The following year$-$end adjustments to be made for the year ended ${31}^{st}$ December $2023.$

a$)$ In anticipation of the debt losses, it was decided by the directors of the bank to create a provision for loss of credit of $7\%$ on Investment.

b$)$ Outstanding commission was OMR $2,500.$

c$)$ The depreciation to be provided at $15\%$ on Motor Vehicles and $10\%$ on Premises.

d$)$ Rebate on bills discounted were OMR $2,000.$

e$)$ The accountant informed that although the salary expenses are shown as OMR $45,000,$ salaries of OMR $3,500$ are yet to be paid.

Required:

Prepare the following for Dhofar Bank for the year ended $31{?}^{st}$ December $2023.$

A$.$ Income Statement

B$.$ Balance Sheet

C$.$ Compute Profitability and efficiency ratios