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4 K Dhoni is a business consultant. The following trial balance is provided at 30 September 20-1: 94 000 Capital 12 250 Drawings 82000 Premises at cost 19000 Office equipment at cost 1900 Provision for depreciation of office equipment 5000 Trade receivables 10000 Loan (repayable 20-9) 100 Irrecoverable debts Provision for doubtful debts 150 75 300 Fees from clients 2400 Insurance 3150 Printing and stationery 47 000 Wages Office expenses 2950 Rent receivable 5400 Cash 200 Bank 12 700 186 750 186 750 The following additional information is supplied: 1 At 30 September 20-1 - rent received in advance amounted to $1 800 insurance prepaid amounted to $600 printing expenses owing amounted to $150 loan interest owing amounted to $500. 2 The office equipment is being depreciated at the rate of 10% per annum using the straight line method. 3 The provision for doubtful debts is maintained at 4% of the trade receivables. a Prepare the income statement of K Dhoni for the year ended 30 September 20-1. b Prepare the statement of financial position of K Dhoni at 30 September 20-1