Mili Enterprise is an office equipment supplier located in Kuala Lumpur. The following account balances were extracted from their books as at 31 March 2021. Account Sales Opening inventory Purchases Salaries Account payables Account receivables Utilities Motor expenses Carriage inwards Land and building Insurance Return inwards Return outwards RM 327,624 35,000 200,000 3,000 44,911 50,000 600 700 400 91,500 900 350 300 Account Interest on loan Drawings Cash in hand Cash at bank 8 - year loan from CIMB Capital Closing inventory Discount allowed Discount received Office furniture Motor vehicles Administrative Expenses RM 1,000 2,000 2,970 1,930 10,000 49,933 40,000 1,700 600 15,000 25,000 1,318 Based on the above information, you are required to assist the company to prepare: a) Statement of Comprehensive Income for the year ended 31 March 2021. [14 marks] b) Statement of Financial Position as at 31 March 2021. [12 marks]