The following trial balance was extracted from the ledger of Juliana at 31 December 2020. Juliana Trial Balance as at 31 December 2020 RM RM 26,000 83,000 13,000 33,000 8,000 198,000 52,000 763,000 Land at cost Plant at cost Accumulated Depreciation at 1 January 2020- Plant Office Equipment Accumulated Depreciation at 1 January 2020 Office Equipment Receivables Payables Sales Purchases Returns inwards Discount allowed Capital at 1st January 2020 Drawings Provision for doubtful debts at 1 January 2020 Salaries Expense Administration costs Bank Bad debts written off Inventory at 1 January 2020 516,000 47,000 4,000 230,000 14,000 23,000 44,000 38,000 75,000 77,000 84,000 1,164,000 1,164,000 Additional information: Closing inventory is RM74,000. Depreciation on plant is charged at 10% per annum on cost. Depreciation on office equipment is charged at 20% per annum using the reducing balance method. Administration costs include insurance prepaid of RM3,000. Salary accrued amount to RM2,000. The allowance for receivables is to remain at RM23,000. Required: a. Prepare Statement of Comprehensive Income for the year ended 31December 2020. b. Prepare Statement of Financial Position as at 31 December 2020