1. Following information is available for the year 2019 and 2020 of XYZ SAOG. You are required to prepare Statement of comprehensive income and Statement of financial position. 2019 2020 Net finance charges 32516 22334 Taxation expense 818918 545790 Sales 41638212 42845900 Cost of sales 27672478 26212660 Other income 1001286 826020 12777322 12415734 Legal reserve Retained earnings 3742920 5228032 Fair value reserve 243514 -65174 Salaries and other employee related costs 4554888 4278172 Unrealized gain on Fair value changes on available for sale investments 308688 2264658 35411014 38329456 Property, plant and equipment Available for sale investments - Long term Non-current portion of held-to-maturity investments 3188116 3150452 3858778 5804256 Other Investments 0 1540800 5607514 6086376 668454 755446 Accounts and other payables Taxation payable Current portion of held-to-maturity investments Inventories 10930634 6000000 10334502 8507048 Accounts and other receivables 18420298 14737064 General and administration 1101816 1126436 Selling and distribution 4842996 2698440 Bank balances and cash 2711782 7943244 59242736 59242736 1729664 1593448 Share capital Employees' end of service benefits Deferred tax liability Non-current portion of staff incentive 816060 621030 26940 134692