KLM Sdn. Bhd. sells computer accessories. The following balances have been extracted from the accounts as at 31 December 2021: Amount (RM) 72,000 Capital Cash 11,900 Equipment 137,630 Accumulated depreciation - Equipment 37,405 Prepaid 350 Accrual 1,840 Accounts receivable 220 Account payable 9,210 20,000 Notes payable (long term) Bank overdraft (short term) Sale 11,690 276,300 Purchase 132,700 Sales Return and Allowance 1,300 Purchase Return and Allowance 1,700 35,820 Inventory as at 1 January 2021 Carriage inwards Discount given 640 1.510 Discount received 2,190 Carriage outwards 1,270 Utilities expense 16,390 Maintenance expense 21,380 Salary expense 48,170 Insurance expense 1,750 10,565 Depreciation expense - Equipment Drawings 10,740 Additional information: Inventory as at 31 December 2021 was valued at RM29,700. You are required to prepare the following for KLM Sdn. Bhd. : a) Trial Balance as at 31 December 2021. (8) b) Statement of Comprehensive Income for the year ended 31 December 2021. (11) c) Statement of Financial Position as at 31 December 2021. (11)