The following is the trial balance of SANDY Sdn. Bhd. as at 30 June 2022: Additional information as at 30 June 2022 : i. Ending inventory is valued at RM42,100. ii. Utility expenses of RM120 were not paid. iii. The motor vehicle is depreciated by using the straight-line method. The estimate useful life of the motor vehicle is 12 years. iv. Provision for doubtful debts is to be adjusted at a rate of 4% on trade debtors. You are required to prepare the following for Twilight Sdn. Bhd.: (a) Statement of Comprehensive Income for the year ended 30 June 2022. (b) Statement of Financial Position as at 30 June 2022