2. The adjusted trial balance of Sinaran Bhd for the year ended 31 December 2020 is as follows: Sinaran Bhd Adjusted Trial Balance 31 December 2020 Debit Credit (RM'000) (RM'000) Sales 998,000 Cost of sales 602,350 Administrative expenses 114,100 Sales and distribution costs 122,500 Other expenses 3,300 Provision for bad debt 1,000 Finance cost 3,000 Dividend income 1,680 Dividend interim 6,000 Non-current assets - at cost: Land 311,500 Building 300,000 Furniture and fittings 146,000 Accumulated depreciation at 31 Dec 2020: Building 50,000 1 72,000 10,500 5,700 27,650 36,000 10,500 34,000 44,000 Furniture and fittings Investment Research and Development Inventory Trade receivables Bank balance Trade payable Taxation expense Bank overdraft Share capital General reserve Retained earnings Debentures Deferred tax liability Bond payable Other payables Revaluation surplus Total 12,000 220,000 40,000 169,420 16,000 14,000 10,000 5,000 100,000 1,743,100 1,743,100 Additional information: i. On 1 June, 2020, Sinaran Bhd issued 20 million shares at RM2 each. This transaction was recorded. ii. A final dividend being proposed and approved by shareholders for the financial year end 2020 on 31 December 2020 for RM6,600. No entry was recorded for this transaction. Required: a) Prepare the Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December, 2020. b) Prepare the journal entry for additional information (i). c) Prepare the Statement of Changes in Equity the year ended 31 December, 2020. d) Prepare the Statement of Financial Position as at 31 December, 2020