Wales rents premises at a rental of RM6,000 per annum. He sublets part of the premises to Tom at RM1,800 per annum and part to Greg at RM1,200 per annum. On 1 July 2020, Wales had paid his own rent up to date. Toms rent was three months in arrears and Greg paid his rent to 30 September 2020. During the year ended 30 June 2021, the following transactions took place: (1) Wales paid his rent at the end of each quarter except the amount due on 30 June 2021 which was outstanding. (2) Wales received the following amounts from Tom: RM 31 July 2020 900 1 October 2020 450 7 January 2021 450 5 June 2021 900 (3) Wales received the following amounts from Greg: RM 10 April 2021 600

Required: (a) Write up the rent payable account and the rent receivable account in Waless ledger for the year ended 30 June 2021. (b) Prepare the following financial statement for the year ended 2021: (i) Statement of comprehensive income (extract) (ii) Statement of financial position (extract)