T. Murray has prepared the following bank ledger account for the year ended 31 March 20X3:

T. Murray has also supplied you with the following information.
a. Commissions received included £85, which had been in arrears at 31 March 20X2, and £55, which had been paid for the year commencing 1 April 20X3. In addition, three customers still owed commission for the year to 31 March 20X3. One was commission for a type A product (£15) the other two were commission for the sale of type B products (£45).
b. The land that was sold was valued in the company's books at £1,500.
c. Depreciation is to be charged as follows.
Buildings 5 per cent per annum straight line basis
Motor vehicle Sum of digits method over five years
Fixtures and fittings 25 per cent reducing balance method
Furniture 20 per cent reducing balance method
A full year's depreciation is charged in the year of purchase but none is charged in the year of sale.
d. Accrued expenses:
...................31/03/X2 ........... 31/03/X3
....................... £ ......................... £
Stationery ................ 15 ............... 656
Wages ..................... 560 ............... 545
The electricity bill for the period to 30 April 20X3 (£450) was paid for on 23 May 20X3.
The rent paid in advance was to cover three full financial years including 20X2.
The interest received in the year is for the period from 1 April 20X2 to 31 December 20X2.
e. General expenses includes an amount of £35 for a telephone bill that was posted here in error.
f. The closing inventory has been valued at £990.
g. Repairs include £200, which was paid for a brand new pool table.
h. The following balances are from T. Murray's books at 31 March 20X2:
....................................................................................................................... £
Load of cost ..................................................................... 8,000
Buildings at cost ................................................................ 6,400
Buildings provision for deprecation ........................................... 800
Fixtures and fittings at cost ................................................... 1,250
Fixtures provision for depreciation ............................................ 250
Furniture at cost .................................................................. 580
Furniture provision for depreciation .......................................... 180
Commission in arrears (including £15 from o bankrupt client) ........... 100
Commission in advance .......................................................... 30
Inventories ........................................................................ 250
Required
a. Prepare the opening statement of financial position for T. Murray as at 31 March 20X2.
b. Prepare the statement of profit and loss for T. Murray for the year ended 31 March 20X3.
c. Prepare the statement of financial position for T. Murray as at 31 March 20X3?

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Balance at 1 April 20X2 4 Rent income Sundry income 567 Heat and light Salary and wages General expenses 2 2 652 3 0 Bank interest premiseS 3,600 2 Balance c/d-Cosh Bank 100 225 2 3 13,959