$28\mathrm{.}10$A J Wright, a sole trader, extracted the following trial balance from his books at the close of business on $31$ March $20$X$9$:

$\backslash$table$[[$of business on $3,\backslash$table$[[$Dr$],[$I$]],$Gr$],[,61,420,127,245],[$Purchases and sales,$7\mathrm{.}940,],[$Stock $1$ April $20$X$8,,25,200],[$Capital $1$ Aprll $20$x$8,,2,490],[$Bank overdraft,$140,],[$Cash$,2,480,62],[$Discounts$,3,486,],[$Returns inwards,,$1,356],[\backslash$table$[[$Returns outwards$],[$Carriage outwards$]],3\mathrm{.}210,],[\backslash$table$[[$Carriage outwards$],[$Rent and Insurance$]],8,870,],[\backslash$table$[[$Rent and Insurance$],[$Provision for doubtful debts$]],,630],[$Fixtures and fittings,$1,900,],[$Van$,5,600,],[$Debtors and creditors,$12,418,11,400],[$Drawings$,21,400,],[$Wages and salaries,$39,200,],[$General office expenses,$319,],[,168,383,168383]]$

Noles:

$($a$)$ Stock $31$ March $20966,805$

$($b$)$ Wages and salaries accrued at $31$ March $20963,500$; Office expenses owing $616.$

$($c$)$ Rent prepaid $31$ March $2096600.$

$($d$)$ lncrease the provision for doubtful debts by c$110$ to $1740.$

$($e$)$ Provide for depreclation as follows: Fixtures and fittings $190$; Ven $1,400.$

Draw up an Income Statement and Statement of Financial Position as at $31$ August $207.$