From below information of DEF Sdn Bhd, you are required to prepare a Statement of Comprehensive Income and Statement of Financial Position for the year ended 31st December 2021 dr cr stock on 1st March 2020 3368 carriage outward 300 carriage inward 410 returns inward 305 returns outward purchases 21874 sales salaries and wages 4862 rent 404 insurance 88 motor expenses 764 office expenses 316 lighting and heating expenses 266 general expenses 414 building 10,090 van 2800 furniture 450 Account receivable 4896 Account payable Cash 582 Drawing 2200 Capital closing stock 31 March 2020 3946 422 28600 2731 22636 From below information of Arapaima Sdn Bhd, you are required to prepare a Statement of Comprehensive Income and Statement of Financial Position for the year ended 31st December 2022 Trial Balance as of 31 December 2021 Debit Credit RM RM Sales and Purchases 210420 108680 Stock 31 December 2021 9410 Carriage Outwards 1115 Carriage Inwards 840 Returns Inwards & Return Outwards 4900 3720 Salaries 41800 Motor Expenses 912 Rent 6800 Sundry Expenses 318 Motor Vehicles 14400 Fixtures and Fittings 912 Debtors and Creditors 23200 Bank 4100 Cash 240 Drawings 29440 Capital Stock at 31 Dec 2021 was RM11290 247067 14100 18827 247067