The following is the trial balance for Ame, a sole proprietor, as at 31 December 2020: CR RM DR RM 6,723 18,910 12,304 40,360 100,000 45,000 27,486 100,000 72,360 Bank Trade receivables Trade payables Inventory at 31 December 2019 Buildings at cost Equipment at cost Profits b/d Capital - Purchases Sales Carriage inwards Carriage outwards Salaries Rates and occupancy expenses Office expenses Sundry expenses Accumulated depreciation at 31 December 2019: Buildings Equipment Drawings 135,486 1,570 1,390 18,310 4,235 3,022 1,896 32,000 16,000 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)