Additional information: 1. Inventory as at 31 December 202118,180 2. Depreciation for the year ended 31 December 2021 has yet to be provided as follows: a. Fixtures \& fittings: 10% using straight line method b. Motor vehicles: 15% using reducing balance method. 3. Electricity bills was paid in advanced by RM500. Meanwhile RM400 commission are not received yet. 4. One of the customers Amri Sport Enterprise was declare bankrupt and unable to pay the debt amount RM700 5. The provision for doubtful debts is to be adjusted to 5% based on remaining account receivables 6. Salaries are accrued by RM140. 7. 'Purchases' include goods valued at RM1,040 that were withdrawn by Azwin for her own personal use. Required: a) Prepare Income Statement for the year ended 31 December 2021 b) Prepare Statement of Financial Position as at 31 December 2021