The following is the trial balance of Pizza Parlor Trading as at 31 December 2022. Particular Inventory on 1 January 2022 Purchases and Sales Debit (RM) Credit (RM) 17,600 69,185 91,920 Carriage inwards Return outwards Wages and salaries Rent 1,570 640 11,020 4,015 Water and electricity 1,974 Discount received 888 Insurance 1,175 Trade receivables and payables 14,320 8,160 Cash at bank 2,970 Drawings 7,620 Capital 56,731 Long term loan 10,000 Insurance on purchase 1,400 Interest received 1,300 Carriage outwards 700 Bank charges 600 Printing and stationery 780 Interest on loan 440 Discount allowed 570 Motor vehicles 10,000 Fixtures and fittings 25,500 Bank Overdraft 1,800 171,439 171,439 Additional information: 1. Inventory as at 31 December 2022 was RM10,700. 2. The owner took goods worth RM1,500 and cash RM1,000 for her personal use. 3. The following expenses are still outstanding as at 31 December 2022: Insurance Rent RM600 RM250 4. RM974 amount of water and electricity was for January 2023. 5. One of the employees was given an advance salary of RM500 and no record has been made in the accounts. 6. One of the debtors owing an amount of RM560 was declared bankrupt and the amount has to be written off as bad debt. Required: a) Prepare Pizza Parlor Trading Income Statement for the year ended 31 December 2022. (15 marks) b) Prepare Pizza Parlor Trading Statement of Financial Position as at 31 December 2022. (10 marks)