Below is the trial balance of C Berhad as at 30 April 2016. Bertad Trial Balance as 30 April 2016 T N 1 RM Credit RM 20 1270 18.2001 ates receivable 60.000 Distribution costs 10,000 rty plan and equipe 131. 0 20.100 44500 525.00 135.900 You are required to prepare for C Berhad: a) Statement of profit or loss and other comprehensive income for the year ended 30 April 2016, b) Statement of changes in equity for the year ended 30 April 2016; and c) Statement of financial position as at that date. Below is the trial balance of C Berhad as at 30 April 2016. 437,600 C Berhad Trial Balance as at 30 April 2016 Debit Credit RM RM Sales Cost of sales |256,200 Inventories 12,700 Trade receivable 18,900 Rental receivable 6,400 Cash 18,200 Trade payable 23,900 6-month notes receivable 60,000 Rental revenue 34,400 Distribution costs 10,600 Administrative expense 28,300 Finance costs 7,200 Tax expense 8.900 10-year bank loan 50.000 Property, plant and equipment131,800 Intangible assets 20,100 Share capital 80,000 Retained earnings 44,600 Dividend 2,000 625,900 625,900 You are required to prepare for C Berhad: a) Statement of profit or loss and other comprehensive income for the year ended 30 April 2016; b) Statement of changes in equity for the year ended 30 April 2016; and c) Statement of financial position as at that date