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Prepare a statement of financial position as at 31 December 2012 and an income statement for the year to that date.

The following is the statement of financial position of Bender& Brugal at the end of its first year of trading: Statement of financial position as at 31 December 2011 Assets Non-current assets 12,000 Delivery van at cost Depreciation 2,500 9,500 Current assets 65,000 Inventories 9,600 Trade receivables Prepaid utilities (excluding electricity) 300 5,000 Prepaid rent Cash 750 90,650 Total assets 100,150 Liabilities Current liabilities Trade payables 22,000 630 Accrued wages 620 Accrued electricity expense 23,250 Equity 50,000 Original equity Retained earnings 26,900 76,900 Total liabilities and equity 100,150