Based on information below, show to Gan statement of profit and loss for the year ending 31 December 2019 & Prepare for Gan Statement of Financial Position as at 31 December 2019.

Below are adjusted Trial Balance of Gan as at 31 December 2019: RM 71, 600 Purchases & Sales Salaries Motor expenses Rent & business rates Building insurance Vehicle insurance Motor vehicles Fixtures Cash in hand Cash at bank Drawings Long terms loan Capital Account receivable Account payable RM 29, 050 4, 650 18, 600 2,500 1,500 2, 400 20,000 35,000 1,000 2,500 24, 000 30,000 38, 550 23, 450 19, 500 162, 150 162, 150 Additional information: i. Inventory as at 31 December 2019 is RM8,000