Part B The current sections of Syafiqah Company's Statement of Financial Position as at 31 December 2019 and 2020, are presented below. Syafiqah's net income for 2020 was RM203,000. Depreciation expense was RM25,000. 2019 (RM) 2020 (RM) Current asset Cash 115,000 99,000 Accounts receivable 105,000 89,000 Inventory 154,000 172,000 Prepaid expense 27,000 21,000 Total current assets 401,000 381,000 Current liabilities Accrued expenses payable 15,000 5,000 Accounts payable 85,000 93,000 Total current liabilities 100,000 98,000