02. You are given the Statement of Comprehensive Income of Mubin and Alya for the year ended 31 December 2019. (Anda diberi Penyata Pendapatan Komprehensif bagi Mubin dan Alya bagi tahun berakhir 31 Disember 2019.) Sales (Jualan) Cost of sales (Kos jualan) Gross profit (Untung kasar) Operating expenses (Belanja operasi) Mubin RM OOO 2,000 (1.000) 1,000 (420) 580 20 Alya RM000 1,500 (800) 700 (300) 400 Gain on sale of plant (Laba dari menjual loji) Dividends from (Dividen daripada) Alya Ordinary share (Saham biasa) Preferred shares (Saham keutamaan) 8 5 613 (200) 413 Taxation (Cukai) 400 (150) 250 (30) (10) (10) (50) Dividends paid (Dividen dibayar) Ordinary share (Saham biasa) Preferrence shares (Saham keutamaan) Dividends proposed (Dividen cadangan) Ordinary share (Saham biasa) Preferrence shares (Saham keutamaan) General reserve (Rezab am) Retained profit for the year (Untung tertahan bagi tahun) Retained profit (Untung tertahan) (20) (10) (50) 150 303 100 80 403 230 Additional information (Maklumat tambahan): Share capital of (Modal saham untuk) Alya Ordinary shares (Saham biasa) of RM1 each Preference Share (Saham keutamaan) of RM1 each RM 600,000 RM 200,000 (ii) Mubin acquired 500,000 ordinary shares and 100,000 preference share on 1 January 2018 when the accumulated profit of Alya was RM200,000. (Mubin membeli 500,000 saham biasa dan 100,000 saham keutamaan pada 1 Januari 2018 pada ketika untung terkumpul Alya adalah RM200,000) (ii) During the current year Mubin sold plant to Alya at a profit of RM20,000. The remaining life of the plant is 2 years and it is depreciated on a straight line basis. (Dalam tahun semasa Mubin telah menjual loji kepada Alya dengan untung RM20,000. Baki usia hayat loji adalah 2 tahun dan disusutnilai dengan asas garis lurus.) (iv) Mubin sold RM300,000 of stock to Alya at a profit of RM100,000, 80% of these remain unsold. RM50,000 of the opening stock of Alya were bought from Mubin and the unrealized profit on it was RM20,000. (Mubin telah menjual RM300,000 stok kepada Alya dengan untung RM100,000, 80% daripada stok ini belum dijual. RM50,000 daripada stok awal Alya telah dibeli daripada Mubin dan untung belum realis adalah RM20,000.) Required: (Dikehendaki:) Prepare the Consolidated Statement of Comprehensive Income for the group for the year ended 31 December 2019. Show all your workings. (Sediakan Penyata Pendapatan Komprehensif Digabungkan bagi kumpulan bagi tahun berakhir 31 Disember 2019. Tunjukkan semua jalan kerja anda.) (25 m) 02. You are given the Statement of Comprehensive Income of Mubin and Alya for the year ended 31 December 2019. (Anda diberi Penyata Pendapatan Komprehensif bagi Mubin dan Alya bagi tahun berakhir 31 Disember 2019.) Sales (Jualan) Cost of sales (Kos jualan) Gross profit (Untung kasar) Operating expenses (Belanja operasi) Mubin RM OOO 2,000 (1.000) 1,000 (420) 580 20 Alya RM000 1,500 (800) 700 (300) 400 Gain on sale of plant (Laba dari menjual loji) Dividends from (Dividen daripada) Alya Ordinary share (Saham biasa) Preferred shares (Saham keutamaan) 8 5 613 (200) 413 Taxation (Cukai) 400 (150) 250 (30) (10) (10) (50) Dividends paid (Dividen dibayar) Ordinary share (Saham biasa) Preferrence shares (Saham keutamaan) Dividends proposed (Dividen cadangan) Ordinary share (Saham biasa) Preferrence shares (Saham keutamaan) General reserve (Rezab am) Retained profit for the year (Untung tertahan bagi tahun) Retained profit (Untung tertahan) (20) (10) (50) 150 303 100 80 403 230 Additional information (Maklumat tambahan): Share capital of (Modal saham untuk) Alya Ordinary shares (Saham biasa) of RM1 each Preference Share (Saham keutamaan) of RM1 each RM 600,000 RM 200,000 (ii) Mubin acquired 500,000 ordinary shares and 100,000 preference share on 1 January 2018 when the accumulated profit of Alya was RM200,000. (Mubin membeli 500,000 saham biasa dan 100,000 saham keutamaan pada 1 Januari 2018 pada ketika untung terkumpul Alya adalah RM200,000) (ii) During the current year Mubin sold plant to Alya at a profit of RM20,000. The remaining life of the plant is 2 years and it is depreciated on a straight line basis. (Dalam tahun semasa Mubin telah menjual loji kepada Alya dengan untung RM20,000. Baki usia hayat loji adalah 2 tahun dan disusutnilai dengan asas garis lurus.) (iv) Mubin sold RM300,000 of stock to Alya at a profit of RM100,000, 80% of these remain unsold. RM50,000 of the opening stock of Alya were bought from Mubin and the unrealized profit on it was RM20,000. (Mubin telah menjual RM300,000 stok kepada Alya dengan untung RM100,000, 80% daripada stok ini belum dijual. RM50,000 daripada stok awal Alya telah dibeli daripada Mubin dan untung belum realis adalah RM20,000.) Required: (Dikehendaki:) Prepare the Consolidated Statement of Comprehensive Income for the group for the year ended 31 December 2019. Show all your workings. (Sediakan Penyata Pendapatan Komprehensif Digabungkan bagi kumpulan bagi tahun berakhir 31 Disember 2019. Tunjukkan semua jalan kerja anda.) (25 m)