The SHE Villars has been trading for some years as a general merchant. The following list of balances has been extracted from his ledger as at 30 April 2023, the end of the financial year GHC GHC Capital Sales 3,461,813.00 601,870.00 Trade creditors Returns outwards 19,840.00 13,407.00 Provision for doubtful debts 512.00 Discounts allowed 2,306.00 Discounts received 1,750.00 Purchases Returns inwards Carriage outwards 335,680.00 5,624.00 4,562.00 Drawings 18,440.00 Carriage inwards 11,830.00 Rent, rates and insurance 25,973.00 Heating and lighting 11,010.00 Postage, stationery and telephone 2,410.00 Advertising 5,980.00 Salaries and wages 380,521.00 Bad debts 2,008.00 Cash in hand 534.00 Cash at bank 4,440.00 Stock as at 1 May 2022 Trade debtors Fixtures and fittings - at cost Motor Vehicle at cost Land and Building 15,654.00 24,500.00 120,740.00 780,000.00 3,500,000.00 Accumulated depreciation on fixtures and fittings 63,020.00 Accumulated depreciation on Motor Vehile Accumulated depreciation Land and Building 390,000.00 700,000.00 5,252,212.00 5,252,212.00 The following additional information as at 30 April 2023 is available: (a) Stock at the close of business was valued at GH17,750. (b) Insurances have been prepaid by GH1,120. (c) Heating and lighting is accrued by GH1,360. (d) Rates have been prepaid by GHC5,435. (e) The provision for doubtful debts is to be adjusted so that it is 3% of trade debtors. (f)provision for depreciation is as follows on a straight line method: Fixtures and fittings Motor vehicle Land and Building 20% 25% 10% h) The SHE Villars pays GHC 31,710 per month as salary, the salary is in arrears for 3 months Required: Prepare The SHE Villars Statement of Profit And Loss and other comprehensive Inceome (trading and profit and loss account) for the year ended 30 April 2023 and Statement of Financial Position (balance sheet) as at that date.