The following is the trial balance for Tatt Trading as at 31 October 2021: CR RM DR RM 6.453 18.910 22.520 40.360 70.000 45.000 27.000 70.000 102.360 165.486 Bank Trade receivables Trade payables Inventory at 31 October 2020 Buildings at cost Equipment at cost Profits b/d Capital - Purchases Sales Carriage inwards Carriage outwards Salaries Rates and occupancy expenses Repair and maintenance Sundry expenses Provision for doubtful debts Accumulated depreciation at 31 October 2020: Buildings Equipment Drawings 2.070 1.890 18.310 4.735 3.522 1.896 500 22.000 16.000 8.000 323,506 323,506 Additional information: Inventory at 31 October 2021 amounted to RM55,000. ii. Repairs and maintenance owing RM222, sundry expenses owing RM196. iii. Salary accrued amount to RM1,310. RM900 is provided for doubtful debts. Depreciation on cost: Buildings 2 per cent; Equipment 10 per cent. iv. V. Required: Prepare the Statement of Comprehensive Income for the year and the Statement of Financial Position for Tatt Trading as at 31 October 2021