Zebra Ltd started trading on 1 January 2019 The income statement and statement of financial position for the first year of trading are given as follows: Income statement for the year ended 31 December 2019 Revenue 16,200,000 Cost of sales Opening inventory Purchases Closing inventory 900,000 10,800,000 (1,080,000) Gross profit Depreciation Other expenses Profit for the year (10,620,000) 5,580,000 (504,000) (1,800,000) 3,276,000 Statement of financial position as at 31 December 2019 Non-current assets net book value Inventory Cash Total assets 6,876,000 1,080,000 24,840,000 32,796,000 Share capital (1 shares) Retained earnings Payables Equity and liabilities 18,000,000 3,276,000 11,520,000 32,796,000 assets The price change indices for the year were identified as follows: RPI Non-current Inventory 1 January 2019 120 100 80 Average 2019 130 110 90 30 November 2019 140 125 110 31 December 2019 150 135 115 Closing inventory was acquired on 30 November 2019. The non-current assets were acquired on 1 January 2019. Opening inventory was acquired on the first day of trading. Sales and purchases accrue evenly throughout the year. A full year's depreciation is charged in the year of purchase for non-current assets Prepare the current value (replacement cost) statement of financial position as at 31 December 2019 and the current value (replacement cost) income statement for the year ending 31 December 2019 for Zebra Ltd. (10 marks)