Presentation of items in the financial statements   LO2, 3, 4, 5, 6 Consider the following items for Cooper Ltd at 30 June 2019.

(a) Contingent liabilities

(b) Dividends paid

(c) Cash and cash equivalents

(d) Capital contributed during the year

(e) Revaluation gain on land (not reversing any previous revaluation)

(f) Judgements that management has made in classifying financial assets (g) Income tax expense (h) Provisions Required State whether each item is reported: 1. in the statement of financial position 2. in profit or loss in the statement of profit or loss and other comprehensive income 3. in other comprehensive income in the statement of profit or loss and other comprehensive income 4. in the statement of changes in equity 5. in the notes to the financial statements.