The following trial balance was extracted from the books of Regent Islamic Bank Ltd as on December 31,2021 . Regent Islamic Bank Ltd. Trial Balance (As on Additional Information: 1. Additional Provision for NPI TK 20000 2. Corporate Tax Rate 30% on profit before tax 3. Dividend declared but not paid TK 30000 Required: a. Prepare a Profit and Loss Account for the year ended December 31, 2021 and b. Prepare a Balance sheet as on December 31,2021