The following is the account record of Company A for the year ended 31st December 2020 RM 125400 131100 123260 191535 58000 184208 Inventory for 15 Jan 2020: Direct raw material Work in Progress Ready goods Direct purchase of raw materials Purchase of indirect raw materials Direct labor Salary Expenditure - Management Office Rent Utility Expenditure - Management Office Depreciation expenses - Machinery (Factory) Depreciation expenses - Office Equipment Sales Revenue Factory Fuel Expenditure 133419 15200 14420 10200 5200 818622 8120 Additional Information: i. 75% of the rental expenditure is for the manufacturing part while the rest is for the administrative part. ii. The inventory balance as at 31st December is as follows: Raw Material RM120800 Work In Progress RM124600 Finished goods RM128840 Based on the information, prepare: (a) Statement of Cost of Goods in the factory for the year ended 31st December 2021 (b) Statement of Profit and Loss and Other Comprehensive Income for the year ended 31st December 2021