3. The following is the trial balance of Aroro Enterprise as at 31 August 2019 Particulars Capital Drawings Trade receivables Trade payables Sales Purchases Sales retums Purchases returns Wages and salaries Discounts allowed Discounts received Provision for doubtful debts Insurance Inventory as at 1 September 2018 Utilities Rates Premises Fixtures and fittings Motor van Cash in hand Cash at bank TOTAL Debit (RM) Credit (RM) 48,400 3,500 9.000 12,500 40,400 31,000 300 250 5,600 120 200 300 700 2,400 950 350 10.000 3,000 20.000 330 14.800 102,050 102,050 Additional information as at 31 August 2019: i. Inventory as at 31 August 2019 amounted RM3,300 li. An entity from whom there is accounts receivables of RM200 was unable to settle his debt and this amount is to be written off as bad debts. iii. The provision for doubtful debts is 1% of the outstanding trade receivables. iv. The owner took RM100 worth of goods from the business for his own use Required: a) Statement of Profit or Loss and Others Comprehensive Income for the year Ended 31 August 2019. b) Statement of Financial Position as at 31 August 2019