The following are the accounts' balances of Besta Sdn. Bhd. at the end of December 2020. Accounts Balances (RM) Sales 287,920 Purchases 185,590 Inventory, 1 January 2020 54,202 Carriage inwards 1,230 Carriage outwards 1,195 Sales return and allowances 1,375 Sales discount 1,500 Purchase return and allowances 1,560 Purchase discount 1,105 Advertising expenses 2,328 Rental expenses 4,360 Miscellaneous expenses 5,350 Salaries expenses 10.455 Depreciation expense 3,000 Capital 107,000 Withdrawals 800 Cash at bank 50,000 Accounts receivable 4,400 Prepaid rent 1,000 Motor vehicle 77,000 Accumulated depreciation-Motor vehicle 3,000 Accounts payable 2,700 Accrued utilities 500 Additional information: Inventory as at 31 December 2020 was valued at RM11,855. You are required to prepare the following for Besta Sdn. Bhd.: a) Trial Balance as at 31 December 2020. (13) b) Statement of Comprehensive Income for the year ended 31 December 2020. (12) c) Statement of Financial Position as at 31 December 2020 (show working capital calculation)