The bookkeeper of Chung Manufacturing provides you with the following trial balance and information. Additional information: i. Depreciation on plant and machinery is 20% - straight-line method. ii. Closing inventories at 31 December 2023. iii. Allocate 70% of fuel and light and 65% of rent and rates to manufacturing. iv. RM3,000 outstanding for fuel and light. Required: Prepare the manufacturing account and income statement for the year ended 31 December 2023