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The following Trial Balances were extracted from the books of Crystal Enterprise for the accounting period ended 31 December 2021. Additional iniormation: 1. Inventory as at 31 December 2021 was RM32,000. 2. Water and electricity bill amounting to RM800 remained unpaid. 3. Interest revenue amounting to RM1,400 has not been received. 4. The owner took out RMi2,100 cash for her use. 5. Out of the total carriage outwards, RM500 was for carriage inwards. 6. Salaries amounting to RM1,200 were still unpaid. 7. Qepreciation is to be provided on the following basis: 1. Moter vehicles 20% on straight-line method. 2. Computers 20% on straight-line method. 3. Fixtures and fittings 15% on reducing balance method. 8. Provision for doubtful debts is to be provided based on the accounts receivable's balance at the rate of 3%. Required: a) Prepare the Statement of Profit or Loss (Income Statement) for Crystal Enterprise for the year ended 2021. (18 marks) b) Prepare the Statement of Financial Positions for Crystal Enterprise as at 31 December 2021. (17 marks)