The trial balance below was extracted from the books of Riang Ria Trading as at 31 December 2020. List of account Debit Credit (RM) (RM) Purchases and sales 300.000 500,000 Sales return and purchases retum 1,000 540 Opening capital 122,000 Drawing 4,800 Office equipment 52,000 Accumulated depreciation - Office equipment 2,000 Fumiture and fittings 33,200 Accumulated depreciation - Furniture and fittings 17,160 Opening inventories 32,000 Cash 8,760 Bank 25,960 Accounts receivable and accounts payable 65,000 40,900 Investment and bank loan Dividend on investment Bank charges Carriage expenses Rental received Discount allowed and received Printing and stationery Repairs and maintenance Electricity and water Salaries and wages Miscellaneous expenses Total 80,000 10,000 2,000 1,480 5,000 6,000 400 1,000 1,500 3,700 600 81,200 5,000 701,600 701.600 Additional information: 1. Inventories as at 31 December 2020 were valued at RM42,000 2. Yearly depreciation to be provided are as follows: Office equipment - 5% on cost b. Furniture and fittings -10% on cost 3. Interest on loan 8% per annum was still accrued on 31 December 2020 4. The accruals and prepayments for the period were as follows: a. Accruals Printing and stationery RM500 Electricity and water RM400 b. Prepayments Repairs and maintenance RM700 Salaries and wages RM1,200 5. The carriage expenses comprise of 60% carriage outwards and 40% carriage inwards. 6. The owner took RM600 cash from the business to buy his clothes. You are required to prepare: Statement of Comprehensive Income for the year ended 31 December 2020.