3. The following trial balance is that of PTL Trading as at 31 March 20X3. Particulars Debit (RM) Purchases and sales 22,860 Inventory on 1 April 20X2 5,100 Capital Bank overdraft Cash 140 Discount allowed and received 1,440 930 Returns inwards and outwards 790 570 Carriage outwards 2,180 Office expenses 450 Fixtures and fittings 1,210 Delivery van 2,000 11,900 6,720 Accounts receivable and accounts payable Rent and insurance 1,790 Drawings 2,850 Wages and salaries 8,980 61,690 61,690 Additional information as at 31 March 20X3: (a) Inventory on 31 March 20X3 was RM4,250. (b) Wages and salaries accrued as at 31 March 20X3 was RM210; outstanding office expenses was RM30. (c) Rent and insurance prepaid was RM150. Required: Prepare the statement of profit or loss for the year ended 31 March 20X3 and statement of financial position as at that date. Credit (RM) 41,000 8,170 4,300