The following balances were extracted from the books of Krishna Sdn Bhd for the varar anded 21 naramher 2032 (i) Sundry expenses does not include an invoice of RM5,000 for insurance for the for the three months ending 31 December 2022, which was paid in March 2023. Utilities account include RM6,000 paid for electricity for the year ending 31 March 2023. (ii) The suspense account is in respect of the following items: (iii) The plant which was sold on 1.1.2022 had cost RM300,000 and net book value of RM182,000. RM42,000 depreciation is to be charged on all remaining plant and machinery for 2022. (iv) Included in land and building is a property which was acquired some years ago. The buildings element of the cost was estimated at RM200,000 and the estimated useful life of the assets was fourty years at the time of purchase. As at 31 December 2022 the whole land and building is to be revalued at RM1,000,000. (v) The management wish to provide for: - Loan stock interest due - A transfer to general reserve of RM23,000 (vi) Inventory as at 31 December 2022 was valued at RM243,000(cost). (vii) Taxation is to be ignored. Required: In accordance to MFRS101 Presentation of Financial Statements (as amended), (a) Prepare the Statement of Comprehensive Income for the year ended 31 December 2022 (Show workings where appropriate); [18 marks] (b) Prepare the Statement of Financial Position for the year ended 31 December 2022 (Show workings where appropriate). [22 marks] [lgnore notes to financial statements]