Encik Hoesni has not been properly keeping his accounts according to the double entry system. The information related to his business accounting records are as follows: Hoesni Enterprise Summary of the Cash Book Receipts Accounts Receivable Sale of Office Furnitures Sale RM Payments RM 31,250 Balance b/d 2,000 3,800 Purchases 3,600 5,770 Rent 2,700 General expenses 1,500 Drawings 1,200 Purchase of Office Furnitures 7,000 Accounts Payable 20,800 Balance c/d 2,020 40,820 40,820 Additional information: i. The assets and liabilities recorded were as follows: Office Equipment (Valuation) Inventories Accounts Receivable Accounts Payable Prepaid rent 8% Loan (maturity date: 31 Dec. 2025) 1 January 2021 RM 18,000 20,600 1 December 2021 RM 19,000 ? 4,400 3,780 6,200 7,500 1,200 300 10,000 10,000 ii. The office equipment which was sold has a book value of RM4,500. The records on the inventories are not complete. Gross profit amounted to 30% marked up on cost of sales. Required: a. Prepare the Statement of Affairs as at 1 January 2021 (7 points) b. Prepare the Statement of Comprehensive Income for the year ended 31 December 2021. (32 points) c. Prepare Statement of Financial Position as at 31 Dec. 2021. (11 points)