The following balanoes were extracted from the books of DY Trading on 31 December 2010 . Additional information: (i) Inventories as at 31 December 2019 was valued at Ra335,000. (ii) The owner took poods worth RMSOO and RM1,000 in oash from the business during the year for his own use. (iii) The provision for doubthul debts is to be increased to RM720. (iv) DY Trading rented out a portion of its premises for RQM4. 800 a year. but it only recelved RM4, 000 during the year. (v) The provision for depreciation is to be calculated on the following basis: (vi) The loan from RHB Bank was taken on 1 July 2018 and the interest has not been paid. (vii) One of the workers was given an advance of one month's salary amounting to RM400. (viii) Out of the total carriage expenses, RM15D is the cost of carriage inwards. You are required to prepare: (a) Statement of Profit or Loss for the year ended 31 December 2019. (13 marks) (b) Statement of Financial Position as at 31 December 2019 . (12 marks)