The unadjusted trial balance of Secret PET Enterprise as at 31 December 2020 was as follows: Credit RM Secret PET Enterprise Unadjusted Trial Balance 31 December 2020 Debit RM Cash 54,300 Accounts receivable 9,700 Office supplies 2,800 Prepaid insurance 2,400 Motor vehicle 79,000 Salaries payable Accounts payable Capital Revenue Salaries expense 36,000 Other operating expenses 21,700 205,900 5,400 23,000 120,000 57,500 205,900 Additional information: 1. Salaries accrued at 31 December 2020 were RM3,000. 2. Insurance premium expired during the year were RM2,240. 3. Office supplies on hand at 31 December 2020 were RM1,500. 4. Unbilled customer at the end of the year amounted to RM5,600. 5. Motor vehicle was purchased on 1 February 2020. It was estimated that the vehicle had an expected useful life of 10 years and had RM25,000 scrap value. The business used straight line method to depreciate the asset. REQUIRED: (a) Prepare the Statement of Profit or Loss and Other Comprehensive Income of Secret PET Enterprise for the year ended 31 December 2020. (7 Marks) (b) Prepare the Statement of Financial Position of Secret PET Enterprise as at 31 December 2020. (8 Marks)