2. Encik Kiran operates a mini market known as KN Mini Market. Given below is the trial balance of the business as at 30 September 202. Additional information to be taken into consideration: (a) Inventory as at 30 September 202 was RM8,700. (b) Depreciation: Machinery - 10% on cost Motor vehicles - 10% on carrying value Fixtures and fittings - 5% on cost (c) Part of the building is rented out for RM200 per month. As at 30 September 202, two months' rental has yet to be received. (d) Encik Kiran purchased a fire insurance policy on 1 June 202. The amount in the insurance account equates to insurance premiums for nine months. (e) Allowance for doubtful debts amounting to 6% of accounts receivable has to be provided. (f) Goods worth RM500 and RM500 cash were taken by Enclk Kiran for his own use. No records were made in the accounts. (g) The telephone bill for the month of September 202 amounting to RM180 has yet to be paid. (h) The interest on loan at 12% per annum is not yet paid. You are required to prepare the following: (i) Statement of profit or loss for the year ended 30 September 202. (ii) Statement of financial position as at that date