QUESTION 3 The adjusted trial balance of Utara Furniture at 31 December 2021 is as follows. Cash Utara Furniture Trial Balance 31 December 2021 Debit Credit (RM'000) (RM'000) 14,500 11,100. Accounts Receivable Inventory Prepaid Insurance Equipment 29,000 2,500 95,000 Accumulated Depreciation - Equipment 18,000 Notes Payable 25,000 Accounts Payable 10,600 Share Capital 50,000 Retained Earnings 19,000 Sales Revenue 525,100 Interest Revenue 2,500 Cost of Goods Sold 363,400 Freight-out 7,600 Advertising Expense 12,000 Salaries Expense 56,000 Utilities Expense 18,000 Rent Expense 24,000 Depreciation Expense 9,000 Insurance Expense 4,500 Interest Expense 3,600 650,200 650,200 REQUIRED: Prepare the statement of profit or loss for Utara Furniture for the year ended 31 December 2021.