Below is the trial balance of C Berhad as at 30 April 2016. C Berhad Trial Balance as at 30 April 2016 Fimancial Credit Debit RM RM 437,600 Sales 256,200 12,700 18,900 6,400 18,200 Cost of sales Inventories Trade receivable Rental receivable Cash 23,900 Trade payable 6-month notes receivable 60,000 34,400 Rental revenue 10,600 Distribution costs Administrative expense 28,300 7,200 8,900 Finance costs expense 10-year bank loan Property, plant and equipment Intangible assets Share capital Retained earnings 50,000 131,800 20,100 80,000 44,600 2,000 625,900 Dividend 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. Cloud Consulting Company has the following information at 31 December 2018. adjus m; Credit Debit RM RM 45,000 300,000 Land Building at cost Accumulated depreciation-building Accounts receivables 155,000 104,000 +150o 19 27,000 4,000 131,000 Prepaid rent Supplies Cash Accounts payable Unearned service revenue Share capital Retained earnings Dividend 159,000 40,000 50,000 52,000 7,000 450,000 Service revenue 255,000 33,000 906,000 Administrative expenses Other operating expenses 906,000 The followings are yet to be adjusted as at year end 31 December 2018. a. Supplies unused at year end is RM1,000. b. Nine months of rent totalling RM27,000 were paid in advance on 1 October 2018, 2F/9=3000 c. The building has a useful life of 25 years. Depreciation for 2018 has not been recorded. 3 / 2 d. Salary expense of RM4,000 has not been recorded at 31 December 2018. . tya e. 2018 service revenue of RM15,000 has not been recorded. f. Cloud received RM40,000 in advance for services to be performed evenly from August 2018 to March 2019. 25x SI : 4u You are required to prepare for Cloud Consulting Company: d) Statement of profit or loss for the year ended 31 December 2018; e) Statement of changes in equity for the year ended 31 December 2018; and f) Statement of financial position as at that date