Assume the financial statements of E Bhd and F Bhd (in Example 2) for the year 20x8 are as follows: wwww (a) Profit and loss accounts for the year ending 31 December 20x8 Sales Less Cost of sales Gross profit LessOperating expenses Profit before tax Less Tax Profit after tax EBhd (RM'000) FBhd (RM'000) 500 400 200 200 300 200 200 115 100 85 30 25 70 60 (b) Balance sheet as at 31 December 20x8 EBhd (RM'000) FBhd (RM'000) Land Investment Current assets Share capital Retained profit 300 300 169 131 150 600 450 400 100 120 240 Current habilities 80 110 600 450 (c) Statement of changes in equity (partial) for the year ending on 31 December 20x8 Beginning retained profit Add Profit for the year Ending retained profit EBhd (RM'000) 50 FBhd (RM'000) 180 70 60 120 240