I just need the answer for b)

PART A (50 Marks) INSTRUCTION This part consists of TWO (2) questions. Answer ALL questions. The following balances were extracted from the books of JAYA Trading on 31 March 2022. RM Inventory as at 1 April 2021 36,260 Trade debtors 11,450 Trade creditors 10,230 Freehold land 200,000 Building 172,000 Motor vehicles 25,000 Office machinery 40,000 Capital as at 1 April 2021 46,940 Salaries & wages 15,000 Carriage on purchase 460 Carriage on sales 270 Office expenses 1,390 Insurance on office machinery 2,500 Printing & stationery 400 Repairs to motor vehicle 160 Loan on freehold land 90,000 Loan repayable (5 years loan) 30,000 Drawings 3,000 Interest received 500 Electricity bill 1,200 Water bill 1,100 Business charges 4,500 Advertising expenses 3,000 Return inwards 10,000 Return outwards 8,000 Purchases 210,000 Sales 629,000 Rental on shop lot 5,800 Miscellaneous expenses 2,610 Fixtures and fittings 12,400 Discount allowed 2,000 Discount received 3,000 Interest expense on loan repayable 10,800 Cash at bank 15,000 Cash on hand 3,570 Preliminary expenses 6,800 Computers 10,000 Office equipment 6,000 Fixtures and fittings 8,000 Commissions payable 1,000 Short term loan (repayable within 6 months) 2,000 PRINCIPLES OF ACCOUNTING 2/3 CONFIDENTIAL Additional information: (0) The inventory at 31 March 2022 was valued at RM28,000 Required: Prepare for JAYA Trading: a) Statement of Profit and Loss for the year ended 31 March 2022, and (27 marks) b) A Statement of financial position as at 31 March 2022. (23 marks) (Total marks: 50 marks)