b) Prepare an income statement for RAR Sdn Bhd for the year ending December 31,2022 by using microsoft excell. The situation as follow as: 'At the end of the year, Mr Patrick as an accountant of RAR Sdn Bhd gathered all the financial data pertaining to its operating and non-operating activities. Below are the reported financial data for Mr patrick to construct the company's income statement for the year ending December 31,2022. The net sale at the end of year 2022 were RM1.5 million and 30% of its sales was on cost of goods sold. To achieve the company's 20% sales increase in year 2022, the company has spent RM200,000 on marketing and promotion activities, RM250,000 on Research & Development and RM300,000 on the other operating expenses. The company also has to pay 10% interest per annum on RM250,000, long term debt from ABC bank and 20% dividend pay out ratio to its 100,000 common shareholders. The company is in 40% tax bracket' (A4, PL06) Income statement for RAR Sdn Bhd for the year ending December 31,2022 MUST consists all the the financial data given. Student may use any or other assumption of interest and dividend (if any).