The following trial balance was extracted from Malaika Biscuits Manufacturing Enterprise as at \\( 31 / 12 / 22 \\). Additional information i. Factory building to be depreciated at a rate of \10 p.a. on cost ii. Unpaid direct labour cost shs.5,000. iii. Value of the closing stock (31/12/22) -Raw materials - shs 10,000 - W.I.P. shs 9,000 - Finished goods shs 22,000 iv. Salary expense to be apportioned to Factory dept, Selling \\&distribution dept and Administration dept in the ratio 6:3:3 respectively. v. Water expenses to be apportioned as follows : \\( 3 / 4 \\) - to the Factory department and the rest to the administration dept. vi. Electricity expense to be apportioned Factory dept-45\\%, Selling \\& distribution dept\25 and administration dept \30. vii. Factory Lorry to be depreciated at a rate of \15 p.a. on net book value. Required i. \\( \\quad \\) Prepare the Manufacturing account for the year ended 31/12/22. ii. Prepare the Trading \\& profit \\& loss account(Income statement) for the year ended \\( 31 / 12 / 22 \\)