Mr Saiful is a retailer in motor car accessories, Saiful Accessories Enterprise. Despite professional advice he does maintain a full accounting system. Upon encountering some problems with his records, Mr Saiful seeks for advice from an accountant. You have been asked to help Mr. Saiful prepare his accounts. The following information is obtained: i) His current assets as at 31 July 2020 and 31 July 2021 were as follows: Inventory Trade debtors Prepaid interest Bank balance 2020 2021 RM RM 4,230 3,560 3,760 2,310 75 90 1,190 ii) His current liabilities as at 31 July 2020 and 31 July 2021 were as follows: Trade creditors Electricity payable Bank overdraft 2020 2021 RM RM 3,390 3,920 50 70 2,100 Business transactions for the year ended 31 July 2021 all affected iii) through his bank account: 2021 RM 3,400 Salary and wages Suppliers of accessories 25,140 Rent, interest and electricity expenses 1,010 Other operating expenses 746 Interest-free loan from Mr. 2,500 Jack iv) Accessories costing RM600 were withdrawn from the business for his personal use. v) Sales made during the year: RM 36,036. Mark-up on accessories is 40% on cost. The shop's furniture and fixtures at cost as at 31 July 2020 were RM2,900 and one vi) year later RM4,100. No disposal was made during the year. vii) viii) Accumulated depreciation as at 31 July 2020 was RM870. The annual depreciation expense is at the rate of 10% based on the cost of the assets at the year end and still held in business. The source of all cash received was from trade debtors, except for the loan from Mr. Jack, a friend of the business owner. All cash received has been banked in the business, except for withdrawals of RM5,200 by Mr. Saiful. Kindly prepare the following for Saiful Accessories Enterprise: a) A summary of the business' bank account for the year ended 31 July 2021. (13 marks) b) The statement of profit and loss of the business for the year ended 31 July 2021 and a balance sheet as at that date. (32 marks)