Asda Ltd purchased shares of Simon plc. As of 30 June 2019, 50,000 was the Equity-Paid up Capital. Below are the key details: Acquired 10,000 shares on 30th June 2019 at 5 Fair Value of Shares on 30th June 2020 was 8 Fair Value of Shares on 30th June 2021 was 7 All Shares were Sold on 30th June 2021. Tax Rate is 20%. You are required to Prepare Statement of Comprehensive Income and Statement of Changes in Equity (Both Extracts) for the Year ending 30th June 2021. Also show the Calculation of Gains.