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ACT Sdn. Bhd. sells computer accessories. The following balances have been extracted from the accounts as at 31 December 2020: Accounts Amount (RM) Capital 72,000 Cash 11,900 Equipment 137,630 Accumulated depreciation - Equipment 37,405 Accounts receivable 10,570 Account payable 9,210 Notes payable (long term) 21,840 Bank overdraft (short term) 11,690 Purchase 132,700 Sale 276,300 Purchase return and allowance 1,700 Sale return and allowance 1,300 Inventory as at 1 January 2020 35,820 Carriage inwards 640 Sale discount 1,510 Purchase discount 2,190 Carriage outwards 1,270 Utilities expense 16,390 Maintenance expense 21,380 Salary expense 48,170 Insurance expense 1,750 Depreciation expense - Equipment 11,305 Inventory as at 31 December 2020 was valued at RM29,700. You are required to: a) Prepare the trial balance as at 31 December 2020. b) Calculate the cost of goods sold. c) Calculate the gross profit and net profit for the year ended 31 December 2020. d) Prepare the Statement of Financial Position as at 31 December 2020