+ 3. The following list of account balances were extracted from the books of Mega Trading for the year ended 31st December 2019. Mega Trading Unadjusted Trial Balance as at 31st December 2019 RM RM Capital Revenue 55,000 75,000 Accounts receivable and accounts payable 30,000 35,800 Carriage inwards 2,500 Carriage outwards 4,500 Inventory at 1/1/2019 3,000 Purchases 10,000 Electricity and water 3,000 Salary 30,000 Cash at bank 45,000 Cash in hand 5,000 Withdrawals 2,000 Administrative expenses 1,000 Returns 300 500 Fixtures and fittings 30,000 Additional information: 1. Closing inventory is RM4,000. 2. Administrative expenses not yet paid amounted to RM2,000. 3. Depreciation is to be provided: Fixtures and fittings 10% on cost. Required: Prepare a statement of profit or loss (income statement) and statement of financial position (balance sheet) for the year ended 31st December 2019.