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Berry-Mail Enterprise provided the following comparative financial statements for the years ended 31 October 2020 and 2021: Balance sheet as at 31 October... 2020 2021 RM'000 RM'000 RM'000 | RM'000 Current assets Cash at bank 130 Accounts receivable 54 73 Commission receivable 15 10 Prepaid insurance 8 12 Inventory 23 35 230 130 Non-current assets Plant and machinery, at cost 200 250 Less Accumulated depreciation (80) 120 (90 160 Delivery vehicles, at cost 320 280 Less Accumulated depreciation (120) 200 (100) 180 Total assets 550 470 Current liabilities Salaries payables 11 20 Accounts payable 60 45 Cash at bank 71 55 120 Non-current liabilities Bank loan 150 50 Total liabilities 221 170 Net assets 329 300 Owner's equity Capital at beginning 234 329 Additional contribution 100 Profit for the year 156 91 390 520 Less Drawings (61) (220) Capital at ending 329 300\f