2,368 3. From the following trial balance of Reenawares Trading, prepare its statement of profit or loss for the year ended 30 September 20x3 and a statement of financial position as at that date. Trial Balance as at 30 September 20X3 Particulars Debit (RM) Credit (RM) Inventory on 1 October 20X2 Carriage outwards Carriage inwards 310 Returns inwards and outwards Purchases 10,874 Sales 19,600 Salaries and wages 3,862 Advertisement 200 248 322 211 Rent 304 78 164 216 166 Insurance Repairs of motor vehicle Office expenses Travel expenses General expenses Premises Fixtures and fittings Trade receivables and payables Fixed deposit at BIMB Cash In hand Cash at bank Drawings Capital Loan from MBF Finance Discount allowed and received Interest received 314 35,555 2,800 3,896 8,000 482 1,210 1,231 1,200 36,000 15,000 200 45 150 72,503 72,503 Inventory as at 30 September 20X3 was RM2,900