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The following is the trial balance of Ezeh Sdn Bhd as at 31 December 2020. Dr RM 50,000 Cr RM 100,000 65,000 7,000 4,000 10,000 Inventories - 1 January 2020 Sales Purchases Carriage inwards Carriage outwards Return outwards Wages and salaries Rental Communication expenses Commission paid Insurance Sundry expenses Motor vehicles Accumulated depreciation of motor vehicles Account receivables Provision for doubtful debts Accounts payables Fixtures Accumulated depreciation of fixtures Cash at bank and cash in hand Drawing Capital 60,000 30,000 5000 7,000 3.000 6,000 100,000 50,000 55,000 6,000 45,000 55,000 25,000 34.000 5,000 486,000 250,000 486,000 Notes: Unadjusted entries are as follows: 1. 10% discount on a sale of RM20.000 2. Inventories at 31 December 2020 was RM60.000. 3. Cash donated to charity was RM1,000 4. Loan received from bank RM60.000 on 1 January 2020 @ 10% per annum with interest payment of RM6,000 in December 2020. 5. Depreciation on cost Motor vehicles 10% per annum (straight line method); and Fixtures 20% per annum (reducing balance method) 6. The provision for bad debts is to be adjusted to 10 per cent of account receivables (after taking into consideration item 1). 7. Posting Error Sundry Expenses - One of the transactions recorded as RM1,300 instead of RM3,100 Dr Sundry Expenses Cr Bank Required: (a) Draw up a trading and profit and loss account for the year ending 31 December 2020. (b) Statement of Financial Position as at 31 December 2020