Below is the Adjusted Trial Balance for Mario Berhad as at 31 December 2019. Credit (RM) Mario Berhad Adjusted Trial Balance 31 December 2019 Account Title Debit (RM) Cash 597,400 Accounts Receivable 252,900 Supplies 58.000 Prepaid Insurance 48.000 Machine 200,000 Accumulated Depreciation - Machine Lorry 500,000 Accumulated Depreciation - Lorry Accounts Payable 5% Long-term Loan 20,000 95,000 277,000 240,000 19,600 75,000 171,400 672,400 150,000 233,000 Dividends Payable Unearned Revenues Ordinary Share Capital Retained Earnings (1 January) Revenues Salaries and Wages Expense Advertising and Media Expense Telephone and Internet Expense Supplies Expense Insurance Expense Depreciation Expense Machine Depreciation Expense - Lorry Dividends Total 58,800 46,700 36,800 20,000 4,800 10,000 45,000 75,000 1,953,400 1,953,400 Required: (a) Prepare the Statement of Profit or Loss for the year ended 31 December 2019. (5 marks) (b) Prepare the Statement of Financial Position as at 31 December 2019. (10 marks)