c) Helang Clay Manufacturing Sdn. Bhd. had the following balances extracted from its books on 31 December 2020. Rekod berikut telah diambil dari buku Kilang Tanah Liat Helang Sdn. Bhd. pada 31 Disember 2020./ Particulars RM RM Inventories at 1st January 2020 Raw Material 45,000 Work in Progress : Raw Material 10,000 Direct labour 12,000 Factory Overhead 6,000 28,000 Finished Goods 96,000 60,000 Inventories at 31 December 2020 Raw Material Work in Progress : Raw Material Direct labour Factory Overhead 12,000 15,000 8,000 35,000 75,000 Finished Goods 150,000 12,000 34,000 207,000 Raw Materials Purchases Transportation on Raw Materials Custom Duties on Raw Materials Direct Labour Factory Overhead : Utilities Depreciation of machinery Rent of factory premises Factory supervisor salaries Factory cleaners' wages Lubricants and oils 24,000 72,000 45,000 38,000 26,000 17,000 Sales Sales returns Advertising expense Selling expense Salesmen's salaries General manager salaries Administrative staff salaries General miscellaneous espenses Bad debts expense Interest on loan 1,270,000 23,000 85,000 32,000 60,000 30,000 48,000 12,000 6,000 1,000 Required: Dikehendaki: i. Prepare a Statement Cost of Production for the year ended 31 December 2020. Sediakan Penyata Kos Pengeluaran bagi tahun berakhir 31 Disember 2020) ii. Prepare a statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2020