please in a table

3. Following is the trial balance of Mercy Trading: Credit RM 11,600 355 Trial Balance as on 31 May 2021 Debit RM Capital Drawings 2,556 Cash at bank 2,311 Cash in hand 226 Debtors 234 Creditors Inventory as at 1 June 2020 540 Motor van 2,437 Office equipment 564 Sales Purchases 10, 676 Return inwards 1,352 Carriage inwards 1,400 Return outwards Carriage outwards 500 Motor Expenses 6,217 Rent 4,576 Telephone charges 220 Wages and salaries 2,150 Insurance 342 Office expenses 543 Sundry expenses 981 25,347 523 37,825 37,825 Additional Information: . Inventory as at 31 May 2021 was RM3, 298. Wages and salaries outstanding is RM1, 322. Rent accrued is RM320. Telephone bills are yet to be paid of RM211. . You are required to: a. Prepare a trading and profit and loss account for the year ended 31 May 2021. (10 Marks) b. Prepare a balance sheet, as at 31 May 2021. (20 Marks)