Additional - Non-current assets comprise property of RM64,000,000, plant of RM20,000,000 and equipment of RM4,000,000. - Revenue includes the proceeds from the sale of plant of RM2,000,000 and revaluation surplus of property of RM4,000,000. The carrying amount of the plant disposed is RM1,000,000 which is included in cost of sales. - Depreciation is charged in cost of sales. - Current assets comprise trades receivables of RM10,000,000, cash at bank of RM9,200,000 and inventory of RM10,8000,000 inclusive of obsolete inventory of RM1,600,000. The obsolete inventory is recorded in the cost of sales. - Share capital comprises 30,000,000 ordinary shares. - The redeemable preference shares were issued on 1 July 2016 and are redeemable at a premium of 14 percent. The effective dividend rate is 8 percent. - Liabilities comprise non-current liabilities of loan stock of RM32,000,000 and trade payable. - Expenses comprise: - Tax expense for the year is RM4,200,000. Required: You are required to redraft in accordance with MFRS 101 Presentation of Financial Statements: a) Statement of profit or loss and other comprehensive income for Macro Bhd for the year ended 30 June 2017. ( 7 marks) b) Statement of financial position for Macro Bhd as at 30 June 2017. (9 marks)