The trial balance for a small business at 31 August 20x8 is as follows: Yen 40,900 Inventory 1 September 20x7 Purchases and Sales Rent Business rates Sundry expenses Mortor vehicle at cost Debtors and creditors Bank Provision for depreciation on motor vehicle Capital at 1 September 20X7 Drawings Yen 8,200 26,000 4,400 1,600 340 9,000 1,160 1,500 2100 1,200 19,700 11,700 63,900 63,900 1 At 31 August 20X8 there was: O Inventory valued at cost prices 9,100 yen O Accrued rent of 400 yen O Prepaid business rates of 300 yen The motor vehicle is to be depreciated at 20 % of cost Required: 1 The adjustments of the ledger accounts for rent and business rates for the year to 31 August 20x8. 2 A trading profit and loss account for the year ending 31 August 20x8, together with a balance sheet as at that date