5. Cahaya Trading drew up the following trial balance as at 30 June 20x3. You are required to draft the statement of profit or loss for the year ended 30 June 20x3 and a statement of financial position as at that date. Inventory as at 30 June 20x3 was RM20,400 Credit (RM) 130,000 Trial Balance as at 30 June 20x3 Particulars Debit (RM) Administrative expenses 7,377 Selling and distribution expenses 2,400 Miscellaneous expense 2,970 Carriage inwards 215 Purchases and sales 94.795 Non-current assets 10,100 Inventory on 1 July 20X2 23,900 Accounts receivable and payable 12,720 Bank overdraft Cash in hand 295 Drawings 8,420 Capital 163,192 9,370 900 22,922 163,192