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The following is the trial balance extracted from the books of Wendy Enterpise as on 31 Dec 2021: Dr (RM) Cr (RM) Inventory as at 1 January 2021 1,978 Insurance 6,589 Interest 125 Discounts 526 856 Bad debts 485 Office furniture 15,600 Delivery van 2,500 Purchases 26,428 Returns 2,400 1,854 Commission 1,869 Sales 38,116 Cash in hand 5,841 Carriage inwards 258 Rent 3,000 Salaries to salesmen 4,608 Delivery van expenses 724 Loan 4,000 Capital 22,450 Drawings 504 Trade receivables and payables 6,794 9.215 78,360 78,360 Note: Closing Inventory as at 31 December 2021 was RM3,292. Required: (a) Prepare Income Statement for the year ended 31 December 2021. (b) Prepare Balance Sheet as at 31 December 2021