The following trial balance has been prepared from the books and records of Selamat Enterprise as at 31 December 2021. Selamat Enterprise Trial Balance at 31 December 2021 Additional information: 1. An additional bad debt of RM100 is to been written off. 2. The provision for doubtful debts is to be at 10% of debtors balance. 3. Salesman salaries are accrued by RM300. 4. Office rental per month is RM200. 5. Bank interest owing RM100. 6. The value of inventories at 31 December 2020 is RM1,500. 7. Depreciation for non current asset are to be provided as below: - Delivery vehicles at 20% per annum based reducing balance method - Office equipment at 10% per annum using the straight line method. Required: i. Income Statement for the year ended 31 December 2021