The trial balance of Jess Private, a sole trader, for the financial year ended 30 September 2022 is provided below: Jess Private's Trial Balance on the year ended 30 September 2022 Dr (E) Cr () Inventory / Stock at 1 October 2021 Carriage Inwards Purchases Salaries and Wages 1,000 3,500 460,000 25,000 Insurance Software subscription Lighting and Heating General expenses Buildings Irrecoverable debts Plant and Equipment Bank Trade receivables Accumulated depreciation of buildings at 1 October 2021 Accumulated depreciation of plant and equipment at 1 October 2021 Returns Outwards / Purchases Returns Sales Trade payables Bank five-year loan Capital 7,600 2,400 9,000 2,000 180,000 2,000 58,500 310,000 29,000 50,000 20,500 2,000 650,000 117,500 100,000 150,000 1,090,000 1,090,000 The following information is relevant and relates to the financial year: 1. Inventory on 30 September 2022 was valued at 1,500. 2. Jess Private wishes to create the allowance for receivables to 5% for the year ended 30 September 2022. 3. Depreciation is to be charged at the rate of 5% for buildings using the straight-line method. 4. Depreciation is to be charged at the rate of 10% for plant and equipment using the reducing balance method. 5. Software subscription in the trial balance relates to the period 1 January 2022 to 31 December 2022. 6. The goods with value of 2000 was taken by Jess Private for personal use. This has not yet been accounted for in the accounts. REQUIRED: Prepare Jess Private's Statement of Profit or Loss for the year ended 30 September 2022. (30 marks) Prepare Jess Private's Statement of Financial Position as at 30 September 2022 (30 marks)