The Trial balance of Chuchu Farm Produce Shop at $30$ September $2021$ is shown as follows.

$\backslash$table$[[,$Debit,Credit$],[$Purchases$,92,800,],[$Sales$,,157,165],[$Bank$,4,100,],[$Capital$,324,11100],[$Drawings$,,],[$Office furniture,$17,100,],[$Rent$,3,400,],[$Salaries and Wages,$31,400,],[$Discount received,,$160],[$Discount allowed,$820,],[$Accounts receivables,$11,911,],[$Accounts payables,,$5,245],[$Opening inventory,$4,120,],[$Delivery van,$3,750,],[$Van running costs,$615,],[$Bad debts,$730,],[$Total$,173,970,173,970]]$

The closing inventory of Chuchu Farm Produce Shop at $30$ September $2021$ is $P2,400.$

REQUIRED:

a$.$ Prepare the Statement of Comprehensive Income for Chuchu Farm Produce Shop for the year ended $30$ September $2021.$

$(18$ marks$)$

b$.$ Highlight the two $(2)$ sections of the Income Statement.

$(2$ marks$)$

$[$TOTAL: $60$ MARK