Hi could you please explain the working in the 5.1 answer that you'lll provide please.

Question 5 (28 marks) The School of Accounting runs a second hand computer shop. The School does not keep complete record, but is able to provide you with the following information about his financial position at 1 January 2017. Balance at 1 January 2017 Cheques received from trade debtors Balance 31/12/2017 NS 405 37 936 602 Payments of trade creditors Rent Rates Sundry expenses Drawings NS 29 487 1 650 890 375 6 541 38 943 38 943 All business takings were paid into the bank with the exception of N$9 630. Out of this wages of N$5 472, drawings of N$1 164 and purchases of goods of N$2 994. The following additional information is available: Inventory Creditors for goods Debtors for goods Rates prepaid Rent owing Fixtures at valuation 31/12/2016 13 862 5 624 9031 210 150 2 500 31/12/2017 15 144 7 389 8 624 225 2 250 Required: 5.1 Calculate the Sales and Purchases amount (4) 5.2 Draw Statement of Financial Performance, and (12) 5.2 Statem/ent of Financial Position at 31 December 2017.(12)