The following is the closing trial balance of XYZ Services Limited as at 31.12.2020: Eur Eur Share capital 1000 Bank account 1250 Office equipment 750 Depr-office equipment 150 Shareholder's loan 825 Debtors control account 3620 Creditors control account 1715 Accruals - accountancy fees 500 Prepayment-office rent 125 Retained earnings 1555 5745 5745 ==== During the year ended 31.12 2021, the following transactions took place (i) (ii) => (iii) XYZ purchased a mobile phone costing Eur400 and paid for it by a bank transfer XYZ issued three sales invoices in total amounting Eur4500 (Eur1500 each) Receipts from debtors during the year amounted to Eur6510 (iv) The creditors were paid in full (v) (vi) XYZ received an invoice for accounting fees for 2020 amounting to Eur500 which was paid in full. The charge for 2021 is expected to remain the same The shareholder deposited additional funds into the company amounting to Eur425 (vii) XYZ received an invoice for office rent covering the period February 2021 to January 2022 amount to Eur1500. This invoice was paid in full. (viii) XYZ paid wages during the year amounting to Eur2750 We are informed by the director that the depreciation is charged on a straight line basis of 20% per annum. Furthermore, it appears that a debtor amounting Eur125 will not be recovered and should be written off as a bad debt. You are required to prepare: (a) A final trial balance as at 31.12.2021 (b) Income statement for the year (c) Balance sheet as at 31.12.2021