Marwan started a business, Jujur Ikhlas Sdn Bhd which deals with stationeries on January 1, 2018. The business closes its accounts on 31 December every year. The following balances were extracted from the book of Jujur Ikhlas Sdn Bhd as at 31 December 2020: Accounts Inventory as at 1 January 2020 RM 47,000.00 Return inwards Return outwards Carriage inwards Duty on purchases 3,900.00 4,900.00 6,100.00 3,500.00 Carriage outwards 3,200.00 Purchases 165,000.00 Sales 456,000.00 Discount received 4,900.00 Insurance on purchases 3,400.00 Commission received 3,000.00 Shop rental 41,850.00 Salary 33,000.00 Salesman commission 1,700.00 Accounts RM Discount allowed 3,600.00 Interest expense 6,900.00 Allowance for doubtful debts 1,300.00 Accumulated Depreciation - Machinery 26,900.00 Accumulated Depreciation - Motor vehicle 10,700.00 Accumulated Depreciation - Building 8,700.00 Machinery 57,000.00 Motor vehicle 60,000.00 Building 47,600.00 Accounts receivable 30,200.00 Accounts payable 39,900.00 Telephone and electricity 7,900.00 Insurance 8,630.00 Bad debts 1,370.00 Cash at bank 169,500.00 Cash in hand 4,040.00 Loan from CIDB (10% p.a) 55,000.00 Drawings Capital 670.00 94,760.00 The following adjustments need to be considered as at 31 December 2020: a. Interest on loan from CIDB Bank for half a year was outstanding. b. One of the customers was declared bankrupt and unable to settle the debts. The customer still owed RM1,640.00. The allowance for doubtful debts to be provided for the year is RM1,900.00. c. Marwan withdrew cash amounting to RM2,700.00 and took a stationery amounting to RM340.00 from the shop for her children. d. Inventory as at 31 December 2020 was RM24,700.00. e. The shop rental is RM2,700.00 per month. Jujur Ikhlas Sdn Bhd paid rental in advancefor three and a half months. f. The salary for the shop assistant amounting to RM1,850.00 was still unpaid. g. Depreciation on a yearly basis is to be provided as follows: Machinery Motor vehicle Building 5% using reducing balance method 20% using straight-line method 15% using reducing balance method Required: ii. Prepare the Statement of Financial Position as at 31 December 2020