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The Row To Be was extracted from the books of Mazlan Trading as at 31 December 6 Debit (RM) Credit (RM) 119,600 1,700 Capital Bad Debts 8% Loan from Bank of Commerce Purchases and Sales 40,000 59,700 27,600 1.940 1.550 10,000 Returns Rental income Carriage Inwards Carriage Outwards Salaries Electricity 2,620 2,520 9,800 2.120 31.000 10.200 2.800 8.500 1,930 1.900 1,650 1,900 Investment in Fixed Deposit Bank Commission income Selling expenses Discounts Motor expenses Interest on Fixed Deposit Insurance General expenses Allowance for Doubtful Debts Land and Building Delivery Van Office Equipment Accounts Receivable and Accounts Payable Inventory as at 1 October 2018 1.600 1,500 2.330 86,000 20,000 18,000 11,000 12.100 252,030 12,500 252,030 Additional Information: Inventory as at 31 December 2018 was valued at RM 11,500. il The following expenses were still accrued as at 31 December 2018: Insurance expense RM1,400 Salaries expense RM 800 . The following revenues were not yet received as at 31 December 2018: Rental income RM3,000 Commission income RM1,200 iv. Loan from Bank of Commerce was taken on 1 April 2018. No interest payment has yet been made RM900 of the interest on fixed deposit was not yet received at the end of the accounting period. Required: a) A Statement of Profit or Loss for the year ended 31 December 2018 b) A Statement of Financial Position as at 31 December 2018. Calculate to the nearest RM