The pcoountant of Wytex Berhud has prepered the folkrwing list of accoumt balances as at 31 December 2021: Aditional information (i) Sundry expenses include RM 9,000 paid in respect of insurance for the year ending 1 September 2022. Light and heat does not include an invoice of RM 3,000 for electricity for the three months ending 2 January 2022 , which was paid in February 2022 . Light and heat also includes RM 20,000 relating to the salesmen's commission. (iii) The net assets of Max Berhad were purchases on 3 March 2021 Asssets were vahued as follows: AIl the inventory acquired was sold during 2021 . The equity investment were still held by Wytex Berhad at 31.12.21. Gooduill has not been impaired in value. (iv) The property was acquired some years ago. The building element of the cost was estimated at RM100,000 and the estimated useful life of the assets was 50 years at the time of purchase. As at 31 December 2021 the property is to be revahed at RM800,000. (v) The plant which was sold had cost RM350,000 and had a carrying amount of RM 274,000 as of 1.1,2021. R.M 36,000 depreciation is to be charged on plant and Machinery for 2021. (vi) The manngement which to provide for: (1) Lasn note interest due (2) A transfer to general reserve of RM 16,000 (3) Audit fees of RM 4,000 (vii) Inventary as at 31 December 2021 was valued at RM 220,000 (cost). The net realisable value (NRV) of the inventory is RM 250,000 . Required: (a) Prepare the Statement of Profit and Loss and Other Comprehensive Income for the year ended 31 December 2021. (As per MFRS 101- Presentation of Financial Statements). (14 marks) (b) Prepare the Statement of Financial Position as at 31 December 2021. (As per MFRS 101- Presentation of Financial Statement). (21 marks) (c) Prepare the Statement of Changes in Equity for the year ended 31 December 2021 . (As per MFRS 101 - Presentation of Financial Statements)