(d) The following information is extracted from the books of Ling Ling Enterprise. Credit (RM) Debit (RM) 12,250 10,700 32,250 53,830 4,500 2,000 71,340 Cash at bank Cash in hand Purchases Sales Purchases returns Sales returns Capital 1 April 2016 Vehicles Commission Repair and maintenance Wages Inventory 1 April 2016 Trade payables Trade receivables Drawings 61,500 1,750 1,300 2,900 7,500 22,080 16,400 3,200 151,750 151,750 Additional information: 1. Inventory on 31 March 2020 is RM3,223. 2. Commission is accrued by RM250. 3. Wages has been prepaid by RM400. 4. RM2400 of trade receivables has been declared as bad debts. Required: (i) Prepare a statement of profit or loss (extract) for the year ended 30 November 2020. (ii) Prepare a statement of financial position (extract) for the year ended 30 November 2020. (8 marks)