The following trial balance was taken from the books of Dumbo Trading at 31 December 2021. Dumbo Trading Trial Balance as at 31 December 2021 RM RM Capital Drawings Cash and bank 131,789 227,836 30,380 Sales 1,472,940 Purchases 760,760 162,400 Accounts receivable Accounts payable Inventory Carriage outwards Carriage inwards Returns inwards 98,700 65,870 7,805 5,880 34,300 Returns outwards Salaries and wages Sundry expenses Rent (10 months) Motor vehicle expenses 26,040 292,600 2,230 47,600 6,380 Accumulated depreciation-Fixtures and fittings 1,596 Accumulated depreciation-Motor vehicle Fixtures and fittings 20,160 6,384 Motor vehicle 100,800 Total 1.751.225 1.751.225 Additional information: Inventory as at 31 December 2021 amounted to RM79,030. Dumbo Trading is still owing rent expense for November to December 2021 which has not been amended in the book. The depreciation for fixture and fittings is charged at 25% per annum calculated at monthly basis using the straight-line depreciation method. The depreciation for motor vehicle is charged at 20% per annum calculated at monthly basis using the reducing balance method. Out of RM3,000 salary and wages, RM500 should be sundry expenses and RM2,500 should be motor vehicle expenses respectively. These have yet to be adjusted. Required: a) Prepare the Statement of Comprehensive Income for the year ended 31 December 2021. (22 marks) b) Prepare the Statement of Financial Position as at 31 December 2021. (18 marks)