The adjusted trial balance for Perniagaan Sulong is as follows: Perniagaan Sulong Imbangan Duga Terselaras, December 31, 2019 CREDIT (RM) DEBIT (RM) 155,000 55,000 25,000 15,000 220,000 Cash Accounts Receivables Supplies Prepaid Insurance Equipment Accumulated depreciation - Equipment Accounts payable Salary payable Unearned Service Revenue Capital Withdrawals Sales revenue Salary expense Utilities expense Insurance expense Depreciation expense - equipment Supplies expense Total 12,000 20,000 15,000 15,000 200,000 45,000 370,000 65,000 26,000 5,000 6,000 15,000 632.000 632.000 Required: a) Prepare (i) an income statement; (ii) statement of changes in owner's equity; (iii) a balance sheet for Perniagaan Sulong for the accounting period ending 31 December 2019: (13 marks) b) Based upon your answer in a) above, describe the performance of Perniagaan Sulong during the year ended 31 December 2019 by analyzing and calculating at least FIVE (5) relevant ratios. (7 marks)