3. The following was the trial balance extract from ABC Trading as at 31 March 2019. DEBIT (RM) 22,860 5.100 CREDIT (RM) 41,000 8,170 4,300 930 570 Particulars Purchases and Sales Inventory on 1 April 2018 Capital Bank overdraft Cash Discount allowed and received Returns inwards and outwards Carriage outwards Office expenses Fixtures and fittings Delivery van Accounts receivables and account payables Rent and insurance Drawings Wages and salaries TOTAL 140 1,440 790 2,180 450 1,210 2,000 11,900 1,790 2.850 8,980 61.690 6,720 61,690 Additional information as at 31 March 2019: a. Inventory on 31 March 2019 was RM4,250 b. Wages and salaries accrued as at 31 march 2019 was RM210; outstanding office expenses was RM30 C. Rent and insurance prepaid was RM150 Required: Prepare the Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 March 2010 ii. Prepare Statement of Financial Position as at 31 March 2019