I need help with the adjusted trial balance of this accounting question. I tried so hard to adjust it but still did not balance.

Charlie Driver was pleased with the results of 3C Companys operation in year 2021, especially since he only operated on a part-time basis. The Trial Balance of 3C company at 31 December 2021 is given as follows:

DR $

CR $ Gross profit 81,174 Share capital 160,000 Trade receivables 64,780 Trade payables 15,620 10% debentures 40,000 Share premium 32,000 Retained earnings 10,280 Debenture interest 2,000 Furniture at cost 100,000 Office Equipment at cost 64,000 Bank 7,238 Cash in hand 360 Wages and salaries 10,000 Rent, assessment and insurance 12,740 Discounts 2,532 1,320 Directors remuneration 5,000 Inventories at 31st Dec 2021 124,244 Accumulated depreciation: - Furniture 19,800 - Office Equipment 32,700

543,320 543,320

Additional information as at 31 December 2021 is as follows:- 1. The share capital consisted of 80,000 ordinary shares of RM1 each and 80,000 10% preference shares of RM1 each. The dividend on the preference shares has yet to be paid and a dividend of 12% on the ordinary shares was proposed. 2. Insurance of RM2,400 and directors remuneration of RM5,000 are to be accrued. Rent prepaid is RM600. 3. Depreciation on cost: Furniture 10%; Office Equipment 20%. 4. Transfer to General Reserve RM2,000. 5. Corporate tax is RM4,000. Required: Prepare the statement of comprehensive income for the year ended 31 December 2021 and the statement of financial position as at 31 December 2021.