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Can someone please help me with Question A ? both with the journal entries and the suspense account part. For the suspense account it should be Cr 32. Could someone help me with the full working out of this question ? Questions answers according to UK GAAP

QUESTION 31 Mary's Discount shop Trial Balance as at 30 September 2021 Additional information : 1. Mary sold some fixtures on 12 October 2020 for 20,000. She has debited the cash but nothing else. The fixtures originally cost 60,000 on 1 May 2014. 2. The building cost includes land valued at 180,000. 3. Depreciation is to be provided at 20% p.a. reducing balance on fixtures and 2% p.a. straight line on buildings. A full year of depreciation is charged in the year of acquisition and none in the year of disposal. 4. Mary took goods out of the business, for her own use, from inventory that cost 20,000. No entries have been made in the books of account for this transaction. 5. The insurance figure includes 12,000 for the year to 31 March 2022. 6. The bank loan was taken out in October 2011. In May 2022, 100,000 will be repaid and the remainder of the loan is to be repaid after 30 September 2022. 7. An accrual for light and heat for the months of August and September 2021 is needed. 8. Inventory at 30 September 2021 cost 150,000 and has a net realisable value of 185,000. 9. On reviewing the list of receivables at the end of the year, it has been decided that an irrecoverable debt of 26,000 is to be written off and an allowance is required against a further debt of 23,000. 10. Mary purchased goods on credit from supplier A. Goods returned to the supplier A for 16,000 have been correctly recorded in the returns outwards account but have been credited to receivables. Questions : a. Record any journal entries required to deal with the above additional information and show that the suspense account is cleared. b. Prepare a statement of profit and loss and a statement of financial position, in good style for Mary's discount shop for the year ended 30 September 2021 QUESTION 31 Mary's Discount shop Trial Balance as at 30 September 2021 Additional information : 1. Mary sold some fixtures on 12 October 2020 for 20,000. She has debited the cash but nothing else. The fixtures originally cost 60,000 on 1 May 2014. 2. The building cost includes land valued at 180,000. 3. Depreciation is to be provided at 20% p.a. reducing balance on fixtures and 2% p.a. straight line on buildings. A full year of depreciation is charged in the year of acquisition and none in the year of disposal. 4. Mary took goods out of the business, for her own use, from inventory that cost 20,000. No entries have been made in the books of account for this transaction. 5. The insurance figure includes 12,000 for the year to 31 March 2022. 6. The bank loan was taken out in October 2011. In May 2022, 100,000 will be repaid and the remainder of the loan is to be repaid after 30 September 2022. 7. An accrual for light and heat for the months of August and September 2021 is needed. 8. Inventory at 30 September 2021 cost 150,000 and has a net realisable value of 185,000. 9. On reviewing the list of receivables at the end of the year, it has been decided that an irrecoverable debt of 26,000 is to be written off and an allowance is required against a further debt of 23,000. 10. Mary purchased goods on credit from supplier A. Goods returned to the supplier A for 16,000 have been correctly recorded in the returns outwards account but have been credited to receivables. Questions : a. Record any journal entries required to deal with the above additional information and show that the suspense account is cleared. b. Prepare a statement of profit and loss and a statement of financial position, in good style for Mary's discount shop for the year ended 30 September 2021