Viwandani Makinika Co. Ltd produced the following trial balance for the year ending 31 December 2014

Particulars	Dr.	Cr.
Property, plant and equipment Intangible assets Investments Opening stock 1 January 2014 Trade receivables Cash at bank Cash in hand Ordinary share capital Sh. 10 each 12% Debenture 10% Preference shares Sh. 10 each Trade payables Sales Interest received Tax paid Dividend paid Purchases Discount received Retained revenue General reserves Rent and rates General expenses Accumulated depreciation 1 January 2014 Provision for doubtful debts Sales commission Staff welfare Travelling and transport Prepayments 1 January 2014 Accruals 1 January 2014 Printing and stationary Bad debts Discount allowed Salaries and wages Telephone, fax and internet Advertisements Promotions Bank and other charges Interest on borrowings Water and electricity	Sh. m 8,900 2,800 4,500 6,520 7,200 5,620 3,580 360 230 12,600 1,300 1,150 1,320 1,250 1,270 1,200 1,350 120 560 1,600 650 1,250 1,440 1,200 1,250 1,060 70,280	Sh. m 10,000 3,500 3,500 6,200 30,500 1,200 2,300 6,500 1,500 3,560 720 800 70,280

Additional information

1. Customer who was treated as a bad debtor of Sh.50 cleared the debt during the year
2. Advertisement of the invoice Sh.200 was not paid
3. Rent paid in advance was Sh.300
4. Depreciation on plant and machinery was 20% on straight line basis
5. Closing stock was valued at Sh.9,300
6. Provision for bad debts 5%
7. Taxation rate is 30%
8. Dividend was proposed to be 5% of profit after tax

Required:

1. Statement of comprehensive income for the period ending 31 December 2014
2. Statement of Financial Position as at 31December 2014