Below is the Trial Balance of Smart Trading as at 31 December 2022 Additional information: i) Stocks on 31 December 2022 was RM45,360. ii) Non-current assets are to be depreciated at 20% on cost. iii) Electricity charges payable as at 31 December 2022 was RM1,250. iv) Provision for doubtful debts is set at 2%. Required: a. Prepare the Statement of Comprehensive Income for the year ended 31 December 2022. (24 marks) b. Prepare the Statement of Financial Position as at 31 December 2022. Indicate the Working Capital in the statement prepared. (16 marks)