Your good friend Martin Walker Lweendo, who is a sole trader, extracted the following Trial Balance $($TB$)$ from his books at the close of business on September $30,2022.$

$\backslash$table$[[,\backslash$table$[[$Dr$],[($ZMW$)]],\backslash$table$[[$Cr$],[($ZMW$)]]],[$Purchases and sales,$22,860,41,970],[$Stock $1$ October $2021,5,160,],[$Capital $1$ October $2021,,7,200],[$Bank overdraft,$90,4,350],[$Cash$,1,440,930],[$Discounts$,810,],[$Returns inwards,,$570],[$Returns outwards,$2,160,],[$Carriage outwards,$1,740,],[$Rent and Insurance,$1,200,],[$Fixtures and Fittings,$2,880,],[$Drawings$,8,940,],[$Wages and salaries,$450,],[$General office expenses,$11,910,6,060],[$Debtors and creditors,,$],[$Provision for bad and doubtful debts,$6,100,],[$Delivery van,$61,740,61,740],[,,]]$

Notes

a$)$ Stock at September $30,2022$ K$4,290$

b$)$ Wages and salaries accrued at September $30,2022$ K$210$

c$)$ Office expenses owing K$2$O

d$)$ Rent prepaid at September $30,2022$ K$180$

e$)$ Increase the provision for bad and doubtful debts by K$150$ to K$810$

f$)$ Provide for depreciation as follows: Fixtures and fittings K$120$; Delivery van K$300$

Required

Draw up the Statement of Profit or Loss and Other Comprehensive Income for the year ended September $30,2022$ together with the Statement of Financial Position as at September $30,2022$

$(10+6)16$ marks