The Trial Balance of Bouquet as at 31 December 2014 is as follows: Revenue Purchases Inventory at 1 January 2014 General and administration expenses Selling and distribution expenses Non-current assets cost Non-current assets accumulated depreciation Share capital and reserves Trade receivables Bank Trade payables Long-term loans 10,120 Debit 35,480 8,440 5,270 92,740 4,900 1,200 10,400 3,310 156,950 Credit 79,410 58,630 4,000 156,950 The following information is also available: 1. Inventory at 31 December 2014 is 7,650. 2. Depreciation at the rate of 20% reducing balance is provided on all non-current assets. 3. Adjustments for accruals and prepayments as at 31 December 2014 are required as follows; accruals 320 and prepayments 540. 4. A bad debt expense of 300 has not been accounted for in the above trial balance. 5. Tax for the year ended 31 December 2014 amounted to 310. Required: (a) Prepare the Statement of Comprehensive Income for Bouquet for the year ended 31 December 2014. (b) Prepare the Statement of Financial Position for Bouquet as at 31 December 2014.