1. Billy owns a retail shop named 'KOF Enterprise' that deals with gardening products. Following is the trial balance as at 30 September 2019. Debit (RM) 765,000 15,400 95,000 1,750 4,200 Credit (RM) 1,277,000 7,300 3,500 2,600 Purchases and sales Returns inwards and outwards Salaries Stationery and printing Light and heat Accrued insurance as at 1 October 2018 Travelling expenses Discount allowed and received General expenses Rent, rates and insurance Debtors and creditors Accumulated depreciation: Motor vehicles Fixture and fittings Motor vehicles Fixture and fittings Shop premises Capital as at 1 October 2018 Allowance for doubtful debts Cash and bank Stock in hand as at 1 October 2018 16,000 2,500 2,550 25,000 55,000 22,000 21,600 14,000 60,000 35,000 270,000 144,000 1,400 51,000 95,000 1,493,400 1,493,400 The following items are to be taken into account: 1. Billy has taken out some gardening products worth RM600 to use at his house. 2. Stock in hand on 30 September 2019 was valued at RM82,300. 3. Prepayments at the end of the financial year: Insurance RM1,800; and stationery and printing RM450. 4. Depreciation is to be provided for fixture and fittings at 20% per annum on cost and motor vehicles at 20% per annum on net book value. 5. Accrued expenses as at 30 September 2019 were: light and heat RM125; and general expenses RM150. 6. A debtor of RM600 failed to pay his debt. After repeated attempts to recover the debt, Billy has decided to write off this amount as bad debt. 7. The allowance for doubtful debts was set at 2% of net debtors. Required: (a) Show the necessary journal entries to incorporate the above relevant items in the existing accounts (Narration is not required). (b) Prepare the Statement of Comprehensive Income for the year ended 30 September 2019. (c) Prepare the Statement of Financial Position as at 30 September 2019