The following is an extract of a company's trial balance as at 31 December 2022: Fixtures 4,600 Accounts Receivable 17,140 Administrative expenses 824 Accounts Payable 16,800 Cash at bank 14,000 Drawings 14,000 Car 20,500 Capital 113,894 310,694310,694 Closing inventory at 31st December 2022 was $16,900 Provide depreciation for the car at 10% on cost Prepare: 1. Income Statement 2. Statement of Financial Position