4 [20 MARKS] Spark Beauty Enterprise is a supplier for spa and beauty equipment. It is located in Petaling Jaya. The following account balances were extracted from their books as at 31 December 2021: Account Debit Credit (RM) (RM) Sales and purchases 28,000 50,000 Opening inventory 8,900 Returns 600 1,300 Discount 650 890 Salaries 10,470 Land 12,000 Transportation 4,000 Commission received 1,130 Bank overdraft 1,200 Drawings 600 Cash 2,000 Bank loan 15,000 The closing inventory is RM6,500. Based on the above information, you are required to a) Prepare Statement of Comprehensive Income for the year ended 31 December 2021. marks] [13 b) List the Non - Current Assets, Current Assets, Non - Current Liabilities and Current Liabilities. Compute total assets and total liabilities. [7 marks]