The following Trial Balance was extracted from the books of Sari Sdn. Bhd. (SSB) as at 31st December 2022. Debit RM Credit RM Purchased and sales 300,000 550,000 Returns inwards and returns outwards 2,230 3,540 Transportation expenses 15,000 Trade receivables and Trade payables 68,000 45,000 Fixtures and fittings 60,000 Land and building 570,000 Motor vehicles 250,000 Accumulated depreciation as at 1/1/2022 Fixtures and fittings 18,000 Motor vehicles 122,000 10% loan from CIMB Bank 500,000 Duty on purchases 5,000 Utility expenses Insurance Salary and wages 10% fixed deposit (investment) Bad debts General expenses Cash 3,500 15,000 70,000 30,000 5,500 9,000 30,000 Bank 90,000 Inventory as at 1/1/2022 112,000 Commissions 11,000 12.400 Discount allowed and discount received 5,510 9,300 Interest on loan 5,000 Drawings 8,000 Provision for doubtful debts 4,500 Additional information: 1) Inventory as at 31st December 2022 was RM30,000. 2) The owner withdrew closing inventory worth RM5,000 and cash RM10,0 personal use. 3) The following expenses are still outstanding as at 31st December 2022: General expenses Utility expenses RM2,000 RM300 4) Included in transportation expenses is carriage inwards amounting to RM1,000. 5) One of the staff was given an advance salary of RM1,500 and no record has been made in the account. 6) One of the debtors owing an amount of RM3,000 was declared bankrupt and the amount has been written off as a bad debt. 7) Depreciations for the year are to be provided as follows: Fixtures and fittings -10% on the cost (straight-line method) Motor vehicles -20% on net book value (reducing balance method) 8) Provision for doubtful debts is estimated at 5% of the total outstanding trade receivables. 9) During the year, the owner contributed an additional RM20,000 cash. Required: a) Prepare SSB's Income Statement or Statement of Profit or Loss for the year ended 31st December 2022. (15 marks) b) Prepare SSB's Statement of Financial Positions as at 31st December 2022. (15 marks) (Total: 30 Marks)