with the workings, please provide a notes section column and a notes table so that the workings can be shown

Question 4: Company Accounts Effervescence Ltd has presented the following balances for the year ended March 31, 2021: $ 84,200 294.000 25,600 266,000 830,000 760,000 22.200 16,800 640,000 133,000 11,200 675,000 33.700 42,400 1,398,600 Retained earnings at April 1, 2020 Goodwill Commission received 12% Mortgage Land Building Discounts Ordinary shares @ $0.40 Provision for depreciation on building Debenture interest 6% Preference shares @ $0.75 Other operating expenses Creditors Revenue Rent expense Mortgage interest Wages and salaries Bank Carriage inwards Dividend received Debtors 15% Debenture General reserves Returns Provision for depreciation on furniture and fittings Insurance Furniture and fittings Purchases Cash Inventory at April 1, 2020 Rent income Interim ordinary dividends 26,100 8,400 91.000 32,500 9,700 51,000 67,000 238,000 20,500 19,100 41.000 26,000 19,500 255,000 978,000 26,600 79.100 45,600 23,400 3,645,100 3,645,100 Additional information: 1. At March 31, 2021, closing inventory was $82,400. 1. At March 31, 2021, closing inventory was $82,400. 2. At the end of the period, it was discovered that an employee was overpaid $14,000 in salaries while another is owed $6,300. Additionally, other operating expenses is prepaid by $15,200, while dividend received is owing by $6,000. 3. The following appropriation of the expenses must be made: Admin Selling & Dist. Rent 75% 25% Wages & salaries 35% 65% Insurance 80% 20% Depreciation 40% 60% 4. On December 1, 2020, the company that rents office space from Effervescence Ltd paid rent for the next six months. 5. Depreciation should be provided for as follows: Furniture & fittings 12% on reducing balance Buildings 8% on cost 6. Goodwill impairment was estimated to be 15%. 7. Corporation tax is estimated to be $29,400. 8. The preference dividends are to be honoured in full. 9. Towards the end of the year, the company made a new issue of 260,000 ordinary shares with the same par value as the existing shares. Each share was issued for $0.95. 10. A transfer of $43,000 is to be made to the general reserve. REQUIRED: Using the information provided, prepare Effervescence Ltd's statement of profit or loss, statement of changes in equity, and statement of financial position for the period