Trial Balance 30 June 2023 Business LTD Description Debit Credit Cash at bank 44,050 Accounts receivable 22,000 Cost of goods sold 450,250 Prepaid Rent 12,500 Buildings Showroom 543,600 Accumulated depreciation - Buildings Showroom 57,500 Fumiture 138,000 Accumulated depreciation furniture 8,200 Accounts payable 54,600 Inventory 182,600 Office stationery 12,700 Mortgage payable 31//12//2050 100,000 Owners Capital 440,000 Owners Drawings 100,000 Sales 1,068,000 Sales returns and allowances 37,000 Unearned revenue 9,000 Freight out 12,700 Salesman salaries expense 78,300 Rent expense 24,400 Utilities expense 7,400 Interest expense 27,300 Insurance expense 5,400 Marketing costs 16,800 Salespersons salaries payable 9,300 Commission income 14,200 Trademarks and b Using the data provided in the Trial Balance above, prepare a Statement of Financial Performance and Statement of Financial Position