The following trial balance has been taken from the books of Billion Sdn Bhd as at 31 Neremher 0017 You have also been provided with the following information: i) Closing inventory was valued at RM 600,000 based on its original cost ii) Depreciation for the year has yet to be allowed for as follows: Motor van- 25% and office furniture- 20% on cost. iii) Insurance includes RM 10,000 which relates to January 2018 iv) Allowance for receivables is to be adjusted to 5% of trade receivables. v) Building is depreciated at 5% on cost. vi) Tax of RM 120,000 is to be provided for the year Required: a. Statement of comprehensive income for the year ended 31 December 2017. (12 marks) b. Statement of financial position as at 31 December 2017. (13 marks)