(B) Use the following account balances to prepare a statement of profit or loss for the year ended 28 February 2022. RM Inventories @ 1 March 2021 9,000 Sales 200.000 Purchases 153,200 Returns outwards 1,000 Returns inwards 2,000 Salaries Carriage inwards 1,000 Carriage outwards 2.100 Insurance expense 1.100 Rental expense 9.600 Water and electricity 3,900 Rental received 3,200 Interest received 300 16,500 Additional information: 1. Inventories as at 28 February 2022 is RM7,500. Required: Prepare a statement of profit or loss for the year ended 28 February 2022 (marks) [Total: 21 marks]