Ms. Wong owned a retail shop EVER STRONG Enterprise' dealing with wooden products. The following is her Trial Balance as at 30 September 2021. Debit (RM) 765,000 Credit (RM) 1,277,000 7,300 15,400 95,000 1,750 4,200 3,500 4,000 Purchases and Sales Returns inwards and outwards Salaries Stationery and printing Light and heat Accrued insurance as at 1 October 2020 Travelling expenses Discount allowed and received General expenses Rent, rates and insurance Debtors and creditors Accumulated depreciation: Motor vehicles Fixture and fittings Motor vehicles Fixture and fittings Shop premises Capital as at 1 October 2020 Cash and bank 16,000 2,500 2,550 25,000 55,000 22,000 21,600 14,000 60,000 35,000 270,000 144,000 51,000 Inventory as at 1 October 2020 95,000 1,493,400 1,493,400 The following information are to be taken into account: 1) Wong has taken out some wooden furniture worth RM600 to use at her house. 2) Inventory on 30 September 2021 was valued at RM82,300. 3) Prepayments at the end of the accounting year: Insurance RM1,800; and Stationery and printing RM450. 4) Depreciation is to be provided for fixture and fittings at 20% per annum on cost and motor vehicles at 20% per annum on net book value. 5) Accrued expenses as at 30 September 2021 were: Light and heat RM125; and General expenses RM150. Required: (i) Prepare a Statement of Comprehensive Income for the year ended 30 September 2021. (25 marks) (ii) Prepare a Statement of Financial Position as at 30 September 2021. (25 marks) [Total: 50 marks]