Tops Ltd presents you with the following extract from their books for the year ended 28 February 2023. Sales 19 000 000 Rent paid 30 000 Inventory (1 March 2022) 110 000 Telephones 125 600 Purchases 7 148 000 Water and electricity 191 200 Inventory (28 February 2023) 1 550 000 Interest expense 20 200 Advertising 300 000 Non-current assets 15 000 000 Salaries and wages 1 950 000 Ordinary shares 12 187 000 Insurance 145 000 Retained earning 1 500 150 Depreciation 800 000 Cash 150 681 Maintenance 215 000 Accounts receivables 1 581 265 Fuel 180 100 Inventory 1 540 310 Printing Postage and courier expense 150 100 9 000 Accounts payable Long-term liabilities 1 110 541 1 315 315 Additional information: Assume no secondary tax is payable Taxation charged at 28% Required: Prepare statement of financial performance for the year ended 28 February 2023.