B) Given below are the Statements of Financial Position for Omicron Bhd for two years. Omicron Bhd Statement of Financial Position for the year ended 31 December 2021 (RM) 2020 (RM) Assets Land PPE (CV) Investments Short term investment Inventories 1,100,000 400,000 100,000 1,460,000 510,000 370,000 220,000 180,000 50,000 60,000 155,000 330,000 Trade Receivable 130,000 Bank 240,000 2,200,000 Total 3,105,000 Equity and liabilities Ordinary Share Capital Preference Share Capital Retained Earnings Less: Treasury Share Bank Loan Trade Payable Interest Payable x ayable Accrued Distribution Cost Dividend Payable Total 1,050,000 450,000 400,000 |(100,000) 1,100,000 700,000 550,000 350,000 90,000 35,000 130,000 25,000 125,000 3,105,000 80,000 140,000 10,000 170,000 2,200,000 Additional information: 1. The short-term investment were part of cash and cash equivalent. 2. Included in the administrative and selling expenses were depreciation on machinery of RM180,000.