Journalize the transactions and make the profit or loss statement

The following trial balance was extracted from the nominal ledger of G2 plc on 31 December 20X3 (1) The non-current assets account includes freehold land which cost 28,000. Depreciation is charged at 20% on the carrying amount of depreciable assets in use the year end. This charge is to be distributed 40% to cost of sales, 30% to distribution costs and 30% to administrative expenses. (2) The figure for closing inventories in the trial balance is the sale value (goods are sold at a mark-up of 25\%). Inventory should be valued at cost. (3) A bonus issue of 1 for 5 equity shares made during the year out of the share premium account has not been reflected above. (4) Included in administrative expense is a rates payment of 1,800 for the year to 1 April 20X4. An invoice for insurance of 1,300 for the year to 30 November 20X4 was received and processed on 5 January 20X4. (5) The following accruals are to be made: Loan interest 12 months; Income tax 13,000. (6) The income tax liability of 13,000 at 31 December 20X2 was settled at 16,500 on September 20X3. The payment was debited to administration expenses