Coral Berhad is a manufacturer and retailer of dairy products. The following balances have been extracted from the ledger accounts of the company at 31 December 2015 Debit Credit RM '000 RM '000 Sales 4,837,000 Cost of sales 2,972,000 Selling and distribution expenses 928,000 Administrative expenses 179,400 Income from investment account 2,530 Finance costs 34,370 Income tax expense 136,900 Other comprehensive income: Revaluation reserve 57,825 Share capital 234,500 Revaluation reserve 138,290 Retained earnings 474,100 Dividend 715,225 Property, plant and equipment, net 1,369,800 Intangible assets 62,800 Long-term investments 29,110 Inventories 414,260 Trade and other receivables 581,900 Cash and cash equivalent 19,100 Unearned sales revenue 77,540 Bank loans 96,450 Trade and other payables 1,484,650 Income tax payable 39,980 7,442,865 7,442,865 The following additional information is available at 31 December 2015 1. Accrued salaries, an administrative expense amounted to RM 6,900. 2. Unearned sales revenue that has been earned for the year 2015 amounted to RM 15,080. 3. Depreciation on property, plant and equipment has yet to be charged. Coral Berhad charges depreciation at a rate of 10% per year. 4. The bank loan was taken at 1 July 2014 and finance costs is payable at 4% per year. Finance cost for 2015 was unpaid and unrecorded at 31 December 2015 Required: a) Journalise the above transactions b) Prepare statement of profit or loss and other comprehensive income and statement of changes in equity for the year ended December 31, 2015, and statement of financial position as at that date