Dell Bhd bought a plant from an Australian company for AUD350,000 on 1 April 2021 when the exchange rate was RM1:AUD 0.3344. Dell Bhd paid AUD100,000 on 1 June 2021 when the exchange rate was RM1:AUD0.3322. The balance was due on 1 June 2022. The exchange rate on 31 December 2021 was RM1:AUD0.3257. The estimated life of the plant was 5 years. Dell Bhd adopts the cost model and uses straight line method for depreciation of its property, plant and equipment based on a monthly basis. The functional currency of Dell Bhd is RM. Required: Show the extracts of the Statement of Profit or Loss for the year ended 31 December 2021 and the Statement of Financial Position as at that date for Dell Bhd to show the effects of the above transactions. (7 marks)