An extract from Decoware Ltd's comparative statements of financial position is presented in a pro-forma below. The right-hand column represents Decoware Ltd's equity as at 31 December 2016. In addition, the following information is available about Decoware Ltd. during the year 2017:

-Decoware Ltd issued 10,000 ordinary shares with the nominal value of 4 per share, the issue price was 10 per share, on 1 February 2017.

-profit for the year was 35,000.

-During the year cash dividends of 15,000 were paid.

-Decoware Ltd owns land that had been recorded at its cost of 200,000 until 2017, and was revalued at 250,000 as at 31 December 2017.

Complete the following for Decoware Ltd:

the equity section in its statement of financial position as at 31 December 2017

the statement of comprehensive income for the year ended 31 December 2017

the extract of financing activities in the statement of cash flows for the year ended 31 December 2017

by writing the appropriate amounts in the pro-formas below. If the amount is negative and has to be deductued, show it in brackets, e.g. like (4,000).

Decoware Ltd's extracts from the statements of financial position

	At 31 December 2017	At 31 December 2016
Ordinary shares of 4 each		60,000
Share premium		---
Revaluation reserve		---
Retained profits		45,000
Total equity		105,000

Decoware Ltd's Statement of comprehensive income for the year ended 31 December 2017

Profit for the year	35,000
Gain on land revaluation
Total comprehensive income for the year

Decoware Ltd's cash flows from financing activities for the year ended 31 December 2017

Cash flows from financing activities
Proceeds from a share issue
Dividends paid
Increase/decrease in cash from financing activities