The following trial balance was prepared from the books of Gracie at 30 September 2012: Shs Shs Revenue (Sales) 225,460 Purchases 99,870 Inventory (Stock) 1 October 2011 11,320 Salaries and wages 56,550 Rent and rates 8,120 General expenses 9,640 Vehicles at cost 20,000 Vehicle accumulated depreciation at 1 October 2011 8,000 5% Long term loan 10,000 Trade receivables (Debtors) 31,500 Trade payables (Creditors) 16,200 Bank 33,300 Capital at 1 October 2011 10.640 270,300 270,300 At 30 September 2012: 1. Inventory (stock) was valued at Shs 12, 760. 2. Rent and rates were prepaid by Shsl, 120. 3. A full year's interest on the long term loan is to be accrued. 4. after preparation of the trial balance it was discovered that new equipment costing Shs 5,000 had been included in purchases when it should have been treated as a Non-current asset. 5. The salaries and wages include Shs 25,000 cash drawings taken by Gracie during the year. 6. Depreciation for the year ended 30 September 2012 is to be provided as follows: Vehicles 40% using the reducing balance method. Equipment 20% on cost using the straight line method. Required: Prepare the Statement of Comprehensive Income (Profit and Loss Account) for the year ended 30 September 2012. (20 marks)