Below is the trial balance of Poly Mini Mart Enterprise as at 31 December 2021. Capital Drawings Stock Purchases Trade receivables Trade payables Sales Premises Office Equipment Bank Sales returns Purchases returns Salaries Commission Insurance Advertising Carriage inwards Carriage outwards Discount allowed Discount received Bad debts Water and electricity Debit (RM) g8 Credit (RM) 50,000 3,500 32,400 300 2,190 140 88,530 88,530 Additional information: i. Inventories on 31 December 2021 at a cost of RM5,400. ii. Accrued salaries amounted to RM 600. iii. Prepaid insurance worth RM 120. iv. Office equipment is to be depreciated at 20% per annum. v. Provision for doubtful debts at 5% of the trade receivables is to be created. You are required to: CLO3 C3 a) Prepare a Statement of Comprehensive Income for the year ended 31 December 2021 (25 marks) b) Prepare a Statement of Financial Position as at 31 December 2021. (25 marks)