ACTIVITY-1 Following information is available for the year 2017 of CDB SAOG. You are required to prepare Statement of Total comprehensive income statement and statement of financial position. 2017 2018 Sales Cost of sales 20,819,106 21,422,950 13,836,239 13,106,330 Other income 500,643 413,010 Salaries and other employee related costs 2,277,444 2,139,086 General and administration 550,908 563,218 Selling and distribution 2,421,498 1,349,220 Net finance charges 16,258 11,167 Taxation expense 409,459 272,895 Unrealized gain on Fair value changes on available for sale investments 154,344 1,132,329 Property, plant and equipment 17,705,507 19,164,728 Available for sale investments - Long term 1,594,058 1,575,226 Non-current portion of held-to-maturity investments 1,929,389 2,902,128 Other Investments 770,400 Current portion of held-to-maturity investments 5,465,317 3,000,000 Inventories 5,167,251 4,253,524 Accounts and other receivables 9,210,149 7,368,532 Bank balances and cash 1,355,891 3,971,622 Share capital 29,621,368 29,621,368 Legal reserve 6,388,661 6,207,867 Retained earnings 1,871,460 2,614,016 Fair value reserve 121,757 (32,587) Employees' end of service benefits 864,832 796,724 Deferred tax liability 408,030 310,515 Non-current portion of staff incentive 13,470 67,346 Accounts and other payables 2,803,757 3,043,188 Taxation payable 334,227 377,723