The following is the trial balance for Ame, a sole proprietor, as at 31 December 2020: DR CR RM RM Bank 6,723 Trade receivables 18,910 Trade payables 12,304 Inventory at 31 December 2019 40,360 Buildings at cost 100,000 Equipment at cost 45,000 Profits b/d 27.486 Capital - 100,000 Purchases 72,360 Sales 135,486 Carriage inwards 1,570 Carriage outwards 1,390 Salaries 18,310 Rates and occupancy expenses 4,235 Office expenses 3,022 Sundry expenses 1,896 Accumulated depreciation at 31 December 2019: Buildings 32,000 Equipment 16,000 Drawings 9,500 Additional information: i. Inventory at 31 December 2020 amounted to RM52,360. ii. Rates owing RM280, office expenses owing RM190. iii. Salary accrued amount to RM1,000. iv. RM910 is provided for doubtful debts. V. Depreciation on cost: Buildings 5 per cent; Equipment 20 per cent. Required: Prepare the Statement of Comprehensive Income for the year and the Statement of Financial Position for Ame as at 31 December 2020. (Total: 20 marks)