The following Trial Balance was extracted from the books of EMGEE Sdn Bhd, an accounting firm as at 31 December 2021: Debit (RM) Credit (RM) Service Revenue 113,000 Utilities 4,500 Office Equipment 55,800 Salaries 22,500 Insurance 5,500 Rental 10,500 Lorry 80,800 Bank Loan 25,000 Interest on loan 5,000 Account Payables 30,000 Cash at bank 15,200 Drawings 10,000 Capital 41,800 Total 209,800 209,800 You are required to: (a) Prepare Income statement for the year ended 31 December 2021. (b) Prepare a classified balance sheet as at 31 December 2021.