6. The following is the list of balances obtained from Perniagaan Tani as at 31 December 20x2. RM 400,000 30,000 200,000 40,000 15,500 4,000 2,500 1,000 3,000 600 900 2,000 700 300 700 Particulars Sales Inventory as at 1 January 20X2 Purchases Inventory as at 31 December 20X2 Returns inwards Carriage inwards Rent expense Duty on purchases Wages and salaries Telephone and electricity Insurance Carriage outwards Motor expenses Stationery Discount allowed Interest on loan Returns outwards Discount received Commission received Land and building Motor vehicles Accumulated depreciation - motor vehicles Accounts recelvable Cash in hand Cash at bank Drawings Capital Office furniture Accumulated depreciation office furniture Accounts payable 10-year loan from bank 300 18,000 600 400 91,400 25,000 5,400 50.000 1,930 85,000 2,000 50,000 15,000 7,000 44,930 6,000 You are required to prepare the statement of profit or loss for the year ended 31 December 20X2 and a statement of financial position as at that date