Technical Questions:- Accounting Trial balance as at 31 December 2020:- Property, plant and equipment Accumulated depreciation Inventory Trade receivables Prepayment Cash and bank balances Trade payables Current tax liabilities Bank overdrafts Share capital Retained profits Sales Purchases Interest income Admin expenses Interest expense Income tax expense The following transactions are yet to be taken up:- Debit Credit RM RM 105,000 45,000 35,000 48,000 2.000 6,000 24,000 12,000 34,000 10,000 48,000 256,000 188,000 9,600 29,000 17,000 8,600 438,600 438,600 (1) depreciation of property, plant and equipment of RM4,500. (2) during the financial year, a trade receivable is in financial difficulty. The Director is of the opinion that the amount owing of RM5,000 is not recoverable. (3) the prepayment is related to insurance prepaid in previous financial year. No prepayment during the financial year. (4) Audit fee for the current financial year of RM2.500 is not yet taken up in account. Based on the above information, draft profit or loss account and statement of financial position of the Company for the financial year ended 31 December 2020.