B. Extract of Syarikat Ciku's 2011 financial statements contained the following data (in millions). Current assets Total assets Current liabilities Total llabilities RM 16,890 Accounts receivable 42,430 Interest expense 15, 160 Income tax expense 32,580 Net income 380 Sales (including 5% sales tax) RM 1,550 980 1,270 2,230 5,250 Cash Required: (a) Determine the amount of sales to be reported for 2011, (1 marks) (6) Prepare the general journal entry to record sales and sales tax payable. (3 marks) () Calculate the working capital and current ratio for Syarikat Ciku for 2011. (2 marks)