(b) You have extracted the following information from the draft financial statements of Gelato plc, for the year ended 30 April 2020: Profit on ordinary activities before taxation 45 million Profit on ordinary activities after taxation 35 million Dividends paid for the year 10 million Land: Site A (original cost of 100 million) carried at revaluation of 140 million was sold during the year for 140 million Land: Site B was revalued at the year-end creating a surplus of 100 million During the year, 120 million new 1 ordinary shares were issued at a premium of 2 per share Shareholders' equity at beginning of year comprising: m Equity shares 10 Share premium account 90 Revaluation reserve 120 Revenue reserve 480 700 Required: (b) Prepare the Statement of Comprehensive Income and Statement of Changes in Equity for Gelato plc the year ending 30 April 2020