please do in 3 column accounting format and show all working

2. The following balances were obtained from the books of The Living Gungo as at December 31, 2012; 1. Closing stock: raw material - 4,900; finished goods - 3,404; work in progress - 1,210 2. Rent \& rates owing by 90 , insurance prepaid by 100 , selling and distribution expense owing by 400 3. Provide for depreciation on machinery 10% reducing balance; equipment 10% straight line. Equipment is used equally in the factory and the office 4. Apportion insurance equally, while rent and rates are to be apportioned 2/3 to the factory 5. Goods produced were transferred at a mark up of 15% Required: Prepare the manufacturing account and statement of profit or loss for the year, as well as the statement of financial position as at that date