3. From the following trial balance of Amna Electrical Repairs, prepare the statement of profit or loss for the year ended 31 October 20X5 and a statement of financial position as at that date. Trial Balance as at 31 October 20X5 Particulars Debit (RM) Credit (RM) Inventory of components used for repairs on 1 September 2,450 20X4 Carriage outwards operating exp. Carriage inwards cost of goods. Return outwards Co of goods Purchases of components used for repairs Revenue from repairs of electrical goods Staff salaries Advertisement Rent Operating expenses. Insurance operating expenses. Repairs of motor vehicle Office expenses Non-current asset Travelling expenses 300 455 320 9,872 35,286 3,800 312 400 200 175 164 259 General expenses non-curren liabilities Premises hon-current liabilities 123 Workshop equipment hon current asset. 45,000 Trade receivables and payables 3,800 Fixed deposit at Bank Pertama Intangible assets. 3,455 1,219 7,000 Cash in hand Current asses Cash at bank Cument asset. 560 Drawings owner equity. 10,245 800 Capital Loan from CIM Finance non-cument liabilities. Discount allowed and received 27,000 25,000 55 240 Interest received others revenue. 360 89,425 89,425 Inventory of components used for repairs as at 31 October 20X5 was RM2,800