Help me answer this! The net profit is RM323,213 but I didnt get it :( Help !!

FUNDAMENTALS OF FINANCIAL ACCOUNTING enck Aril, the owner Trad fot Narch 20x2 along with some additional information Question 13 n13er of ARICO Trading has appointed you as an accounts clerk to help him ocial statements of his business Below is the Trial Balance of ARICO Trading as Accounts payable Advertising expenses Bad debts expenses 73,230 7,845 8,400 672,000 18,780 221,400 16,800 Cash at bank Discounts allowed Discounts received Dividend received General expenses Import duties esurance expenses interest on loan 33,675 48,300 7,596 3,150 44,070 7.200 Land and building 6% Loan from AEON Bank Motor van Office equipment Accumulated depreciation: 750,000 240,000 159,600 147,150 33,300 43,860 7,560 14,250 Motor van Office equipment llowance for discount allowable llowance for doubtful debts Purchases Rent received Returns inwards Returns outwards 979,500 25,872 11,340 7,560 1,667,370 7.500 Commission received iventory as at 1 April 20x1 126,600 8,100 235,446 17,580 2,843,787 ages& salaries expenses & electicity expenses 2,843,787 CHAPTERS ADJUSTMENTS AND PREPARATION OF FINANCIAL STATEMENTS Additional information 1 Depreciation for the year were as follows: i Motor van 15% on cost per annum ii Office equipment 20% on cost per annum 2 Inventory on 31 March 20x2 was valued at RM91,800. 3 Only 50% of the interest on a loan had been paid for the year. 4 Delivery charges incurred amounting to RM13.500 (to send goods to out-station had been paid during the year, but no record had been made in the cash book 5 Debts of RM1,080 are to be written off as bad and the allowance for doubtful debts adiusted to 12% of outstanding debtors. Allowance for discount allowable is to be ad s to be jasted to 10%. 6 Rent received amounting to RM1,500 is for April 20x2. 7 A telephone bill for RM11,700 was not yet paid. 8 Commission of RM10,500 is still not yet received. 9 The owner had taken RM2,430 worth of the goods for his daughter's party and had dran out RM12,000 from the business bank account for his personal use. No record had bee made in the books 10 On 1 April 20x1, ARICO Trading had withdrawn RM54,000 from the bank account d invested the amount in Saham Mesra Rakyat Bhd. As at 31 March 20x2, 4% dividend as received. None of the transactions had been recorded in the books. Required A Prepare a statement of profit or loss and other comprehensive income for the year ended March 20x2. B Prepare the statement of financial position as at 31 March 20x2