5 The following is the trial balance for Tatt Trading as at 31 October 2021: DR CR RM RM Bank 6,453 Trade receivables 18,910 Trade payables 22,520 Inventory at 31 October 2020 40,360 Buildings at cost 70,000 Equipment at cost 45,000 Profits b/d 27,000 Capital - Purchases Sales Carriage inwards Carriage outwards Salaries Rates and occupancy expenses 70,000 102,360 165,486 2,070 1,890 18,310 4,735 Repair and maintenance Sundry expenses Provision for doubtful debts Buildings Equipment Drawings 3,522 1,896 500 Accumulated depreciation at 31 October 2020: 22,000 16,000 8,000 323,506 323,506 Additional information: i. Inventory at 31 October 2021 amounted to RM55,000. ii. Repairs and maintenance owing RM222, sundry expenses owing RM196. iii. Salary accrued amount to RM1,310. iv. RM900 is provided for doubtful debts. V. Depreciation on cost: Buildings 2 per cent; Equipment 10 per cent. Required: Prepare the Statement of Comprehensive Income for the year and the Statement of Financial Position for Tatt Trading as at 31 October 2021. (Total: 40 marks)