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Question 2 (58 marks) Ana-maria Tial Balance The following balances were extracted from the accounting records of Ana-maria Plc The following additional information as of 31 December 2022 should be taken into account: (i) Inventory was valued at 150,000 (ii) Audit fees of 1000 were outstanding (iii) Prepaid debenture interest is to be accounted for (iv) Depreciation is to charge on buildings at 10% on the straight-line basis and on fixtures and fittings at 20% on the reducing balance basis (v) The directors decided to transfer 70,000 to the general reserve account Required: Prepare for Ana - Maria Plc: (a) the statement of profit or loss for the year ended 31 December 2022 (b) the statement of changes in equity for the year ended 31 December 2022 (c) the statement of financial position for the year ended 31 December 2022