On 1st September 20x2, Company A had a van which was purchased on 1st January 20x2 at a cost of RM34'000. During the year ended 31 August 20X3, two more vans were purchased in cash. The details are as follows: Data of purchase 1 April 20X3 1 July 20X3 RM RM Purchase price 40'000 52'000 Delivery charges 400 520 Plate number 50 50 Road Tax 1'300 1600 Petrol 20 30 Painting of company's van 500 600 (inclusive of company's name, address and logo) Insurance 2 000 2500 Company A depreciated the vans using the straight line method over four years and assumed that the vans would have zero scrap value. Depreciation was provided for a full year in the year of purchase. Company A's accounting year ends 31 August every year. You are required to prepare the following accounts for the year ended 31 August 20X3. (a) Statement of profit or loss (extract) for the year ended 31 August 20x3 showing all relevant revenue expenditures. (b) Statement of financial position (extract) as that date