1.) Prepare statement of Comprehensive Income from the information given below of ABC SAOC for the year ended 31st December 2018: Sales Revenue Cost of sales 38,277,238 27,721,482 Gross profit 10,555,756 Other income 199,882 Salaries and other employee related costs 4,260,314 General and administrative expenses 970,694 Selling and distribution expenses 4,519,766 Net finance costs 24,450 Taxation 263,382 Fair value gain on financial assets 394,898 Unrealized holding loss on Investments classified as available for sale 59,236 2. At 31 December 2020 a company's capital structure was as follows: (5 Marks) Ordinary share capital consisting of shares with face value of RO 0.500 each - RO 5,000,000 Share Premium RO 300,000 Revaluation Reserve RO 160,000 Capital Reserve RO 80,000 Retained Profits RO 1,200,000 The company came up with a right issue in Jan 2021 in the ratio of 2:10 at an issue price of OMR 4, whereas the market value of shares is OMR 6.000. 20% of shareholders have rejected this offer. In June, 2021 the company declared a bonus issue in the ratio of 1:5. Journalize the following transactions and show the working along with the abstract of SOFP only the equity part. Also calculate the theoretical ex right price.