2 The following is the trial balance for Akima Sdn. Bhd. as at 31 December 2022: DR RM CR RM Bank Trade receivables 6,723 18,910 Trade payables 12,304 Inventory at 31 December 2021 40,360 Buildings at cost 100,000 Equipment at cost 45,000 Accumulated profits as at 31 December 2021 15,286 General reserve 8,000 Foreign exchange reserve 4,200 Authorised and issued share capital 100,000 Purchases 72,360 Sales 135,486 Carriage inwards 1,570 Carriage outwards 1,390 Salaries 18,310 Rates and occupancy expenses 4,235 Office expenses 3,022 Sundry expenses 1,896 Accumulated depreciation at 31 December 2021: Buildings 32,000 Equipment 16,000 Directors' remuneration 9,500 Additional information: i. ii. iii. Inventory at 31 December 2022 amounted to RM52,360. Rates owing RM280, office expenses owing RM190. Dividend of 10 per cent proposed. iv. Transfers to reserves: General RM 1,000; Foreign exchange RM800. Depreciation on cost: Buildings 5 per cent; Equipment 20 per cent. V. Required: Prepare the Statement of Comprehensive Income for the year ended 31 December 2022 and the Statement of Financial Position for Akima Sdn. Bhd. as at 31 December 2022. (40 marks)