The following trial balance was extracted from the books of ABC Investment on 31 May 2021.

Trial Balance as at 31 May 2021

	DR	CR
Capital		1 000
Motor expenses	15 200
Returns Outward		1 350
Carriage Outwards	1 200
Inventory 01.04.2020	25 800
Purchases	189 650
Debtors	56 400
Bank		84 170
Drawings	34 820
Sales		265 700
Returns Inwards	760
Creditors		44 440
Carriage Inwards	550
Motor Vehicles	120 500
Provision for doubtful debts		880
Provision for depreciation		47 340
TOTAL	444 880	444 880

Inventory as at 31 May 2021 was valued N$ 12 900

Required:

Prepare statement of comprehensive income and statement of financial position for the year ended 31 May 2021.