The following adjusted trial balance has been provided for Lego Land for the year ended 31 December 2019.

Lego Land: Adjusted Trial Balance as at 31^st December 2019

Ledger Account	Debit AED	Credit AED
Drawings	3,200
Stock (1/1/2019)	1,500
Creditors		2,670
Purchases	1,000
Sales		8,400
Rent	1,200
Insurance	800
Carriage Inward	620
Capital		164,000
Bank	2,000
Discount Received		1,450
Equipment	500
Delivery costs	150
Depreciation equipment	400
Accumulated depreciation - equipment		5,000
Petty Cash Advance	100
Land	170,050
	181,520	181,520

*Note: Closing stock on the 31^st. December 2019 is AED 3,000.

The following adjusting entries have been provided for Mariam Traders for the year ended 31 December 2019.

Mariam Traders - General Journal

Date	Particulars	Debit AED	Credit AED
31 Dec	Prepaid Insurance Insurance expense (End of year adjustment)	2,200	2,200
	Depreciation - vehicles Accumulated depreciation - vehicles (End of year adjustment)	5,300	5,300
	Interest expense Accrued interest (End of year adjustment)	1,800	1,800
	Wages and Salaries expense Accrued salaries (End of year adjustment)	670	670

Required:

Complete Mariam Traders working Trial Balance as at 31^st December 2019. This should include:

• The End of year adjustments
• The adjusted trial balance
• The Income Statement

The Statement of Financial Position