The following balances have been extracted from the books of Beryl Berhad as at 31 December 2021. Debit Credit RM RM Investments 100,000 Interest expense 6,250 Return inwards and outwards 2,600 1,400 Discount received 5,700 Rental received 4,500 Inventory, 1 Jan 2021 97,000 Salary expense 64.900 Carriage inwards 6,780 Utility expense 5,100 Account receivables and payables 76,200 98,030 Bank 32,100 Bad debt expense 3,450 Land 400,000 Building 600,000 Motor vehicles 250,000 5% long term loan from Public Bank 250,000 Purchases and sales 450,000 950,000 Retained earnings, 1 Jan 2021 182,830 Fire insurance 60,000 Share capital-ordinary 600,000 Accumulated depreciation-Motor vehicles Accumulated depreciation-Building 82.400 120,000 Provision for doubtful accounts Cash Dividends 2,200 90,680 52,000 2,297,060 2,297,060 Additional information: A physical count of the closing inventory on 31 December 2021 showed the value at RM89,000. Beryl Berhad has rented one of the shops lots owns by the company to a new tenant on 1 November 2021. The tenant paid the rental for a three-month period. A utility bill for December 2021 amounting to RM650 has not been recorded and will not be paid until January 2022. The company purchase fire insurance for the building on 1 March 2021. The insurance is valid for one year. Depreciation is to be charged as follows: Motor Vehicles Building 20% on reducing balance 5% on straight line method Provision for doubtful accounts amounting to 4% of account receivable has to be provided. Interest on bank loan for half a year was not yet paid. Required: Prepare the statement of comprehensive income for the year ended 31 December 2021. (12 marks) Prepare the retained earnings statement for the year ended 31 December 2021. Prepare the statement of financial position as at 31 December 2021. (2 marks) (11 marks)