c) First Food Sdn Bhd (FFSB) was incorporated on 1 January 2011 and commenced its operation with an authorized and paid up share capital of RM3,000,000. FFSB is a manufacturing company and prepares its account annually on 31 December. Below is the Statement of Comprehensive Income for the year ended 31 December 2022. First Food Sdn Bhd (FFSB) Statement of Comprehensive Income for the year ended 31 December 2022 RM RM Sales Less: Cost of sales Add: Other Income Bad Debt recovered Less: Expenses Audit fee GROSS PROFITS Company secretary fee Staff cost Provision for doubtful debt Repair and maintenance: Donation Entertainment expenses Advertisement Depreciation Travelling expenses Certification expenses Cash losses due to theft and embezzlement PROFIT BEFORE TAX Notes to the account: Note 1 2 3 4 5 6 7 8 9 30,000 23,000 5,782,300 130,000 167,000 236,700 46,002,000 (25,002,000) 50,000 21,050,000 190,000 470,000 2,600,000 390,000 26,000 55,000 (10,100,000) 1. Staff costs including remunerat