The following trial balance was extracted from the books of Robert Kiyosaki Books Shop at the close of business on the 28 February 2017. Dr Cr Purchases and Sales 550,280 820,500 Cash at Bank 1,500,000 Cash in hand 50,000 Capital account 1 March 2016 1,470,080 Drawings 12,000 Office Furniture 25,000 Accumulated depreciation Office Furniture 1,800 Returns inwards and outwards 19,000 12,000 Rent 30,000 Wages and Salaries 55,800 Discounts 8,000 20,000 Debtors and Creditors 40,000 18,000 Inventory 1 March 2016 23,000 Provision for bad and doubtful debts 1 March 2016 6,000 Delivery van 32,000 Accumulated depreciation Delivery van 6,500 Van running costs 8,000 Bad debts written off 1,800 2,354,880.00 2,354,880.00 Additions notes: a) Inventory 28 February 2017 N$33 510 b) Wages and Salaries accrued at 28 February 2017 N$9 000 c) Rent prepaid at 28 February 2017 N$6 000 d) Van running costs owing at 28 February 2017 N$6 000 e) Increase the provision for bad and doubtful debts by N$1,600. f) Bank balance was N$3,400 less. g) Provide for depreciation as follows: Office Furniture N$1 500; Delivery van N$4 800. Required: 2.1 Prepare the Statement of Comprehensive Income, and the (15) 2.2 Statement of Financial Position for the year ended 31 December 2017. (20