The following is an extract of the trial balance of Jordon Limited, a firm that specialised in manufacturing camping tents: Jordon Limited Trial Balance as at 31 December 2021 (extract): Additional information: (1) Insurance expense includes a yearly premium paid of $3,000 up to 31 March 2022 . (2) Electricity expense of $4,500 for the quarter ended to 31 January 2022 , is to be paid in February 2022. (3) A debt of $3,000 is to be written off while the bad debt provision is to be 3% of remaining receivables. (4) Provision should be made for any outstanding interest on bank loan. (5) Rental received included the rent for January and February 2022. Required: Show how the above accounts / new accounts would be presented (after the above adjustments), on the extract of the Income statement for the year ended 31 December 2021 and the Statement of financial position as at that date. Proper accounts classification is required