The following is the trial balance of Metsui Bookstore Sdn Bhd on 31 December 2016 RM RM inventory on 1 January 2015 2,368 Freight inward 200 Wages 310 Return 248 322 Purchase & sale 10,874 19,600 Salary 3,862 Advertisement 211 Rental 304 Insurance 78 Repair expenses 164 Office expenses 216 Travel expenses 166 General expenses 314 Premises 35,555 Fixture and fitting 2,800 Account receivable & payable 3,896 1,231 Machinery 8,000 Cash 482 Bank 1,210 Drawing 1,200 Capital 36,000 Loan from MBF Finance 15,000 Discount allowed and received 45 200 Dividend received 150 72,503 72,503 Inventory as at 31 December 2016 was RM2,900 You are required to prepare: I. Statement of Comprehensive Income II. Statement of Financial Position