Part B: Financial Statements (34 marks) The balances of the accounts of Adeline Trading Sdn Bhd for the month ended 31 December 2021 are as follows: Accounts payable RM 3,100 Dividends paid RM 8,000 Accounts receivable 10,400 Insurance expense 2,200 Buildings 260,000 Supplies 400 Cash 15,600 Accrued expenses payable 3,300 Sales revenue 40,600 Rent expense 2,400 Share capital 261,000 Salaries expense 10,000 Retained earnings (beginning) 25,900 Cost of Goods Sold 24,900 Required: Prepare an income statement, and a classified statement of financial position for Adeline Trading Sdn Bhd. Show your calculation of Retained Earnings clearly.