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A. Camy Enterprise is a wholesaler company that sells various types of kitchenware. The following is the list of transactions in December 2021. Dec 2 6 11 16 Makes a payment of RM220,500 to Yuhan Sdn Bhd for the pressure cooker purchased on 18 October 2021. Purchases 25 units of frying pans from The King Ware Sdn Bhd with a total cost of RM7,000 by account. The credit term is 5/15, n 45. The frying pans were delivered with an agreement of F.O.B shipping point that cost RM100. Sells 32 units of steamers to Pan Asia Nusantara Resort at a total sales price of RM9,600. The cost of the steamer is RM220 per unit. The transaction was made by cash. Accepts a return of two units of steamers from Pan Asia Nusantara Resort due to a slight dent on the steamers. Camy Enterprise made full cash return to Pan Asia Nusantara Resort. A unit of frying pan is returned to The King Ware Sdn Bhd due to the wrong size and the outstanding balance owed is reduced by RM280. Golden Chef Cullinary College self-pick-up the mixing bowls at Camy Enterprise store which have been ordered by the College on 1 November 2021. The mixing bowls were sold to the Golden Chef Cullinary College at a price of RM23,500 and the college has made fully payment on 1 November 2021. The costs of the mixing bowls are RM17,500. Pays RM1,500, RM1,000 and RM12,000 for rent, utilities bill and salaries respectively for the month. 18 28 31 The balances of accounts as at 31 November 2021 is as follows: Credit (RM'000) Cash Accounts Receivable Inventory Prepaid Insurance Lorry Accounts Payable Notes Payable Unearned Revenue Sales Revenue Debit (RM'000) 530.000 45.600 125.800 1.800 110.000 380,000 75,500 23,500 385,000 1 206,100 Capital Rent Expense Salaries Expense Utilities Expense Insurance Expense Depreciation Expense - Lorry Accumulated Depreciation - Lorry Cost of sales 16,500 132,000 11,000 1,800 2,200 4,600 98,000 1,074,700 1,074,700 Additional information: 1. 2. Camy Enterprise uses calendar year basis. A 12-month insurance policy amounted RM3,600 was purchased on 1 June 2021. A straight line method of depreciation is used to calculate the depreciation of depreciable asset. 3. REQUIRED: b. Prepared all journal entries (including adjusting entries) for December 2021. Prepare Statement of Profit or Loss and Other Comprehensive Income for Camy Enterprise for the year ended 31 December 2021. Identify the ending balance of inventory as at 31 December 2021. Prepare Statement of Financial Position for Camy Enterprise as at 31 December 2021. d