TION Citing relevant examples, summarise the accounting treatment of government grants receives an entity. The following trial balance was extracted from the books of DD Associates a firm of advocates, as at 30- 2018: Sh."000" Sh."000" Costs charged to clients on: 4,250 Civil cases 2,450 Criminal cases 260 Oaths Conveyance fees 340 Preparation of wills 200 Cases in progress as at 1 October 2017 1,104 Clients account (moriey held on behalf of clients) 744 Accounts payable 816 Accounts receivable 2,440 General office expenses 255 Furniture, fittings and library books 1,350 Cash at bank! Clients' account 744 Office 1,671 Capital 6,220 Disbursements on behalf of clients 360 Drawings 1,800 Salaries to office staff 2,160 Rent and rates 1,800 Postage and telephone 546 Printing and stationery 1,050 15,280 15,280 Additional information: ) It is estimated that debts amounting to Sh. 165,000 might not be collected and should be wri Depreciation should be provided at the rate of 20% per annum on the book value of furn library books. Cases in progress as at 30 September 2018 were valued at Sh.705,000. equired: Statement of comprehensive income for the year ended 30 September 2018. Statement of financial position as at 30 September 2018.