10 / 11 . . . Furniture and fixtures 56,698 administration expenses. Office equipment 73,167 Motor vehicles 89.554 Other equipment 28,778 Inventories includes Raw materials RO 1,775,280, Engineering stores and spares RO 859.783, Work- in-progress RO 46,375, Finished goods RO 1,638,044, Packing materials RO 149,211, Goods-in-transit R0 336 353 Cash and Bank balance as of the year end was RO 1.922,806 Trade and other receivables for the year end accounted to trade receivables RO 7,983,673, Other receivables and advances RO 251,470, Accrued Income RO 72,825, Pre-payments RO 112,617, Advances towards capital purchases RO 16,704. The balances of the reserves and suplus are as follows: legal reserve RO 4,639,567, Retained earnings balance before adjusting the net profit for the year RO 2,371,900 The company also had at the end of the year the balance of Available-for-sale investinents - Long tenn RO 2,116,946, Non-current portion of held-to-maturity investments 4,459,679, current portion of held- to-maturity investments RO 5,000,000, Employee end of service benefits RO 644,207, Loan from Bank RO 435,000. Basic earnings per share is calculated by dividing the net profit for the year by the number of shares outstanding during the year. Net assets per share is calculated by dividing the Net assets or Total Equity at the end of the reporting period by the number of shares outstanding You are required to prepare Statement of Comprehensive Income and Statement of Financial position for the year ended 2019 in accordance with IFRS and other governing laws and practices followed in Oman. Also do show the necessary working notes. (15 marks) D 10 / 11 . . . Furniture and fixtures 56,698 administration expenses. Office equipment 73,167 Motor vehicles 89.554 Other equipment 28,778 Inventories includes Raw materials RO 1,775,280, Engineering stores and spares RO 859.783, Work- in-progress RO 46,375, Finished goods RO 1,638,044, Packing materials RO 149,211, Goods-in-transit R0 336 353 Cash and Bank balance as of the year end was RO 1.922,806 Trade and other receivables for the year end accounted to trade receivables RO 7,983,673, Other receivables and advances RO 251,470, Accrued Income RO 72,825, Pre-payments RO 112,617, Advances towards capital purchases RO 16,704. The balances of the reserves and suplus are as follows: legal reserve RO 4,639,567, Retained earnings balance before adjusting the net profit for the year RO 2,371,900 The company also had at the end of the year the balance of Available-for-sale investinents - Long tenn RO 2,116,946, Non-current portion of held-to-maturity investments 4,459,679, current portion of held- to-maturity investments RO 5,000,000, Employee end of service benefits RO 644,207, Loan from Bank RO 435,000. Basic earnings per share is calculated by dividing the net profit for the year by the number of shares outstanding during the year. Net assets per share is calculated by dividing the Net assets or Total Equity at the end of the reporting period by the number of shares outstanding You are required to prepare Statement of Comprehensive Income and Statement of Financial position for the year ended 2019 in accordance with IFRS and other governing laws and practices followed in Oman. Also do show the necessary working notes. (15 marks) D