1. The accounting period for Rerama Bhd. ends on 31 December every year. The company was authorized to issue 80,000,000 ordinary shares. The following information relates to the ending balance shareholders' equity accounts of Rerama Bhd on 31 December 2019: Account Retained earnings 30,000,000 ordinary shares General reserves RM 16,000,000 30,000,000 24,000,000 The following information relates to Rerama Bhd. for the year ended 31 December 2020: 1. Profit for the year was RM35,000,000. 2. Dividend interim of RM5,000,000 was paid during the year. 3. The company issued 15 million new ordinary shares of RM2 per share. 4. A final dividend which is RM0.20 per share is proposed and approved by shareholders at the annual general meeting held on 30 December 2020. Required: a) Prepare a statement of Changes in Equity for the year ended 31 December 2020 for Rerama Bhd. b) Prepare an equity section of the Statement of Financial Position for the year ended as at 31 December, 2020 for Rerama Bhd