Lamoura Sdn Bhd is a manufacturing companies that produces corporate merchandise. The combanv had their headauarters and broduction blant located in the same premises Additional information: (i) Since the headquarter and production plant are in the same building, common expenses of utilities and insurance were paid centrally by the bursary department. The expenses shall be apportioned to 70% for production plant and remaining is to be charged to administrative office. (ii) Closing inventory recorded on 31 October 2020 as follows: (iii) Annual depreciation shall be charges for all the non-current assets. (iv) The annual insurance premium was paid on 1 January 2020 that covers the entire premises securities. Utilities for the month of December of RM520 remain unpaid at year end Required: (a) Manufacturing account statement. (b) Statement of Profit or Loss. (c) Statement of Financial Position