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6. Preparing Financial Statements Background information: Brian James is a mechanic and owns and runs his own (sole trader) business named "Brian's Mechanics'. He has prepared an adjusted trial balance for the month of August 2018 which is presented below: Brian's Mechanics Adjusted Trial Balance as at 31 August 2018 Account Debit $ Credit $ Cash 136,900 Accounts receivable control (net) 90,520 Truck 48,000 Accumulated depreciation_ truck 1,695 Accounts payable control 25,200 Wages payable 900 Loan payable (due 31/12/2025) 120,000 Share Capital 60,000 Retained Earnings Dividends 52,250 Service revenue 132,520 Petrol expense 1,200 Wages expense 10,500 Depreciation expense_truck 945 Totals $340,315 $340,315 Required: (1) Prepare the Statement of Profit and Loss (Income Statement) for the month ending 31 August 2018. (ii) (iii) Prepare the calculation of retained earnings for the month ending 31 August 2018 Prepare the Statement of Financial Position as at 31 August 2018