The following Trial Balance was extracted from the books of SPL Superstore as at December 31, 2021 Notesin: (a) Closing stock as at December 31,2021 was $45,220. (b) Utilities in arrears at year end was $14,150 Notes. (a) Closing stock as at December 31,2021 was $45,220. (b) Utilities in arrears at year end was $14,150 (c) The Provision for Doubtful Debts is to be adjusted to 3% of Accounts Recervable. (d) Depreciation is to be charged as follows: Motor Vehicle at 10% reducing balance and Machinery 10% on cost. Required: (a) Prepare a Trading and Profit\& Loss Account as at December 31, 2021. (28mks) (b) Show the Non-Current Assets as they would appear on the Balance Sheet. (12 mks)