Additional information: i. ii. iii. Closing inventory as at 30 June 2021 amounting RM8,100. Depreciation for motor vehicles, office equipment and furniture is 10% on cost. Rental overpaid by RM200. iv. Drawings of goods worth RM100 has yet to be recorded. You are required to prepare: (a) Statement of Profit or Loss for the year ended 30 June 2021. (b) Statement of Financial Position as at 30 June 2021. (15 marks) (10 marks) The following account balances were extracted from the books of Rizal Enterprise for the accounting period 30 June 2021. Capital Motor Vehicle Office Equipment Furniture Accumulated Depreciation: Office Equipment RM 6,470 18,200 6,500 8,000 650 Furniture 800 Accounts Receivables 12,500 Accounts Payables 10,000 Inventory as at 1 July 2020 6,700 Purchases 72,320 Sales 123,600 Return Inwards 700 Salary 1,200 Rental 1,400 Insurance on Purchase 1,600 Carriage Inwards 1,000 Carriage Outwards 500 Drawings Bank Cash Discount Allowed Discount Received 500 6,000 3,000 1,900 500