Given below are the trial balance and relevant notes of Michelle as at 30 April 2021. Credit RM'000 2,104 Debit RM'000 800 400 320 1,370 56 46 86 350 98 90 14 50 12 Fittings at cost Vehicles at cost Inventory 1 May 2020 Purchases and Sales Rent and insurance Sales commission Selling and distribution expenses Trade receivables and payables Cash at bank Salaries Accounting fees Discount allowed Drawings Accumulated depreciation: - Fittings - Vehicles Capital as at 1 May 2020 258 250 80 1000 3,692 3,692 Additional information: (a) Cost of unsold inventory as at 30 April 2021 was RM350,000. Prepaid insurance was RM7,000 and accrued selling expenses were RM12,000. Bad debts of RM10,000 has not been accounted for. Depreciation charges on: (i) fittings: 10% on cost (ii) vehicles: 20% on carrying value Required: (a) Prepare the Statement of Comprehensive Income for the year ended 30 April 2021. (14 marks) (b) Prepare the Statement of Financial Position as at 30 April 2021. (11 marks)