Additional information: (i) Goods purchased on 28 December, 2019 for RM70,000 had not been accounted for or included in the physical stock count at 31 December, 2019.

(in) Closing inventory, as per the physical stock count at 31 December, 2019, was RM220,000.

(ini) Depreciation is to be charged as follows: Leasehold premises - 2% on cost Plant and machinery - 10% on cost Motor vehicles - 20% on cost

(ir) The entity charges depreciation of leasehold premises and plant and machinery as administration expenses and depreciation of motor vehicles as distribution expenses.

(v) The charge for corporation tax for the year ended 31 December, 2019, is estimated at 50% of the profit before tax.

(vi) A final dividend of 5 sen per share was paid to the ordinary shareholders on 31 December, 2019, however this payment has not yet been recorded in the accounts.

(vi) Half year debenture interest is to be provided for.

Required: Prepare, in a form suitable for publication, workings, the journal entries , the statement of profit or loss and other comprehensive income for the year ended 31 December, 2019, as well as the statement of financial position and statement of changes in equity as at that date, for the information provided.

Applicati 1 Delima Bhd is a furniture company with a share capital of RM2,380,000, comprising 4,760,000 ordinary shares at 50 sen each. The following trial balance was extracted from the entity's books. Trial Balance of Delima Bhd as at 31 December 2019 RM000 RM'000 2,380 260 74 250 3,900 500 820 Ordinary share capital General reserve Retained earnings - 1 Jan 2019 8% debenture stock Leasehold premises at cost Leasehold premises - Accumulated depreciation at 1 Jan 2019 Plant and machinery at cost Plant and machinery - Accumulated depreciation at 1 Jan 2019 Motor vehicles at cost Motor vehicles - Accumulated depreciation at 1 Jan 2019 Trade receivables 320 300 80 169 95 120 4,500 79 180 2,400 Trade payables Bank Sales Sales returns Inventory - 1 Jan 2019 Purchases Purchase returns Administration expenses Distribution expenses Bank interest Deposit interest received Debenture interest Interim ordinary dividend paid 160 450 340 60 35 2010 10 66 8,774 8,774