Subject is basic accounting

please show the calculation, you may show excel and calculation. Thank you.

Question 5 The following trial balance was extracted from the ledger of Liana as at 31 December 2020. Liana Trial Balance as at 31 December 2020 RM RM 31,000 83,000 13,000 33,000 8,000 193,000 52,000 793,000 Land at cost Plant at cost Accumulated Depreciation at 1 January 2020- Plant Office Equipment Accumulated Depreciation at 1 January 2020 Office Equipment Receivables Payables Sales Purchases Returns inwards Discount allowed Capital at 1 January 2020 Drawings Provision for doubtful debts at 1 January 2020 Salaries Expense Administration costs Bank Bad debts written off Inventory at 1 January 2020 516,000 47,000 4,000 200,000 10,000 23,000 48,000 38,000 75,000 77,000 84,000 1,164,000 1,164,000 Additional information: Closing inventory is RM74,000. Depreciation on plant is charged at 10% per annum on cost. Depreciation on office equipment is charged at 20% per annum using the reducing balance method. Administration costs include insurance prepaid of RM8,000. Salary accrued amount to RM4,000. The allowance for receivables is to remain at RM23,000. Required: (b) Prepare Statement of Financial Position as at 31 December 2020. (10 marks)