The following balances have been extracted from the books of Winmed Ltd as at $30$

September $2012.$

Additional information:

a$)$ Inventory on hand at $30$ September $2012$ was valued at $$46,638$

b$)$ Insurance paid in advance $$300,$ and wages of $$840$ is owing

c$)$ Depreciation is to be provided at $10\%$ on cost of buildings, and $20\%$ on the written down

value of furniture and fittings

d$)$ Provision for bad debts is to be adjusted to $10\%$ of trade debtors

e$)$ The directors will honour the final preference dividend

f$)$ A transfer of $$10,000$ from retained earnings to general reserve is to be made

g$)$ The tax charge for the year is estimated at $$20,000$

h$)$ Goodwill impairment was estimated to be $10\%$

i$)$ The following appropriation of the expenses must be made:

Required:

Prepare the following:

$1.$ The statement of profit and loss for the year ending September $30,2012$

$2.$ The statement of change in equity for the year ending September $30,2012$

$3.$ The statement of financial position as at September $30,2012$