Adjusted Trial Balance for Keem Motor Sdn Bhd as at 31 December 2021 DEBIT (RM) CREDIT (RM) Delivery van Furniture and fittings Account Receivables 21,300 18,700 36,900 Accounts Payable Purchases Sales Bank Capital Carriage inwards Advertising Discounts Allowed 27,950 79,500 196,300 24,500 86,000 1,500 16,000 500 Discount received 1,500 Drawing 6,500 Fixed deposit: EONN Bank 6,500 Interest on fixed deposit 800 Inventory as at 1.1.2021 71,700 Accumulated depreciation as at 1.1.2021: Delivery van 4,260 Fumiture and fittings 3,740 Returns outwards 950 Returns Inward 1,900 Stationery 23,200 5% Loan from UOB Bank 15,000 31,300 33,000 I Based on adjusted trial balance , prepare Statement of Profit or Loss and other comprehensive income on year ended 31 December 2021. ii. Statement of Financial Position as at 31 December 2021.