The bookkeeper of Mark Manufacturing provides you with the following trial balance and information.

Trial balance as at 31 December 2016
	RM	RM
Purchases of raw materials	320,000
Fuel and light	31,000
Administration salaries	22,000
Factory wages	40,000
Carriage outwards for finished goods	3,000
Rent and business rates	24,000
Sales		450,000
Returns inward	5,000
General office expenses	8,000
Repairs to plant and machinery	5,000
Inventory at 1 January 2016: Raw materials Work-in-progress Finished goods	25,000 13,000 25,000
Sundry accounts payable		32,000
Capital		612,000
Freehold premises	450,000
Plant and machinery	90,000
Accounts receivable	30,000
Accumulated depreciation on plant and machinery		12,000
Cash in hand	15,000
	1,106,000	1,106,000

Additional information:

1. Depreciation on plant and machinery is 10% - straight-line method.
2. Closing inventories at 31 December 2016.

	RM
Raw materials	30,000
Work in-progress	10,000
Finished goods	36,000

1. Allocate 80% of fuel and light and 75% of rent and rates to manufacturing.
2. RM3,000 outstanding for fuel and light.
3. Rent and business rates paid in advance: RM6,000.

Required: Prepare the Manufacturing Account and Income Statement for the year ended 31 December 2016.