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The following balances were extracted from the books of Any Pet Shop on 31 December 2021: Additional Information: - The depreciation for building and office equipment is charged at 2% and 20% per annum using the straight line method respectively. - The depreciation for motor vehicles is charged at 20% per annum using the reducing balance method. - The inventory as at 31 December 2021 was RM15,210. Required: a. Prepare the statement of comprehensive income for the year ended 31 December 2021. (23 marks) b. Prepare the statement of financial position as at 31 December 2021 . [17 marks]