The following information was extracted from the book of Ratizal Foods Bhd as at 31 December, 2018.

Purchases Sales Retur inwards Return outwards Drawing Debtors Rafizal Food Bhd Trial Balance as at 31 December 2018 Debit (RM) 52,000 Creditors Vehicles (cost) Cariage outwards Rental received. Provision for depreciation- Vehicles Stationery Office Equipment (cost) Stock as at 1 January 2018 Discount received Capital as at 1 January 2018 Bank Premise 260 1,900 6,400 48.800 790 230 9.800 12.200 28.600 85.000 245,980 Credit (RM) 96.800 380 5.550 6,000 4,880 590 131.780 245,980 Note: Stock as at December 31, 2018 was valued at RM10,800 (cost) and RM10.080 (market value). You are required to prepare: a. Trading Account for the year ended 31 December 2018 b. Profit & Loss Statement for the year ending 31 December 2018 c. Balance Sheet as at 31 December 2018