FA Company Trial Balance As at 30 June 2019 BHD 000 BHD 000 Premises 1000 Accumulated depreciation-premises 60 Trucks 80 Accumulated depreciation- Trucks 28 Office machinery cost Accumulated depreciation - machinery Trade receivables 70 21 82 Trade payable 133 Bank 12% Debentures 800,000 ordinary shares of BHD 1 67 100 800 Revaluation surplus 50 7. Retained earning Revenue Inventory at 30 June 2018 1000 46 Purchases 630 Salaries expense 79 Wages expense 36 Carriage in 38 Advertising expense 34 Office expense 24 Debenture interest paid Interim dividends paid ordinary 2,199 2,199 Further information: 1 Closing Inventory at 30 June 2019 was valued at BHD 38,000. 2. Premises were revalued at BHD 1,300,000 at 30 June 2019 3. BHD 2,500 of outstanding receivables at 30 June 2019 to be written off. An allowance of receivabies is to be made amounting 2% of remaining outstanding receivables. The business has been told by its lawyers that is likely to have to pay BHD 4300 damages for products that failed. 4. S. The directors have recommended a final dividend on ordinary shares BHD 0.04 per share. Prepare the following financial statements in accordance with International financial reporting standards (IFRS): Statement of Profit & Loss and other Comprehensive Income (10 marks) Statement of Changes in Shareholder's Equity (5 marks) Statement of Financial Position (10 marks)