Please answer it in Microsoft Excel form. Thanks. From the following trial balance of ABC Trading, prepare statement of profit or loss for the year ended 31 December 20X2 and statement of financial position as at 31 December 20X2 using the vertical format. Credit (RM) 100,000 140 180 ABC Trading Trial Balance as at 31 December 20X2 Particulars Debit (RM) Sales Purchases 45,000 Returns inwards 100 Returns outwards Carriage outwards 330 Opening inventory 1,200 Electricity, telephone and water 200 Discount allowed 130 Discount received Salary 3,400 Repairs of motor vehicle Printing and stationery 300 Accounts receivable 8,000 Accounts payable Long term loan Bank 19,500 Cash 500 Motor vehicle 30,000 Furniture and fittings 20,400 Capital Drawings 800 130,550 690 13,000 10,000 7,230 130,550 Inventory as at 31 December 20X2 is RM3,000