Inventory Section B-Problem Question Below is the Trial Balance of Yentua Capital Plus for the year 2022 DETAILS Freehold land Freehold Building Plant and Machinery Goodwill Trade receivables Trade payables GHS GHS 50,000.00 125,000.00 un 17,500.00 20,000.00 A- 30,000.00 22,500.00 Bank Balance 14,430.00 Sales 12,000.00 Electricity & Power 544,770.00 15,000.00 Water and Sanitation 17,200.00 Carriage Outward 11,500.00 Carriage Inwards 9,000.00 Salaries and wages 45,000.00 Auditors remunerations 22,300.00 9% Loan notes Sales Returns 150,000.00 16,390.00 Direct selling expenses 2,000.00 24,000.00 Packaging expenses 15,000.00 Cost of handling Return Outwards Distribution expenses Office supplies Subscriptions Purchases Leagl fees Rent Interest on loan TOTAL Additional Information 7,630.00 44,900.00 33,700.00 13,000.00 282,000.00 16,600.00 5,000.00 78,000.00 6,100.00 825,260.00 825,260.00 1. Closingn Inventory is valued at GHS 75,600 2. Coporate tax is 35% Required to prepare: Income Statement for Yentua Capital Plus for the year ended 31 December 2022- (10 marks) 1. Please Let your presentation match the requirement of IAS 1 2. Please Show Workings