a. Prepare the statement of comprehensive income for the year ended 31 December 2021. (25 marks) b. Prepare the statement of financial position as at 31 December 2021. (20 marks)

The following balances were extracted from the books of Any Pet Shop on 31 December 2021: Additional Information: - The depreciation for building and office equipment is charged at 2% and 20% per annum using the straight line method respectively. - The depreciation for motor vehicles is charged at 20% per annum using the reducing balance method. - The inventory as at 31 December 2021 was RM15,210