Following are the financial data for Binari Jaya Sdn Bhd as at $31$ December $2022.$  

Revenue (Sales)	RM 1, 370, 100
Account Receivable	RM 540, 000
Long Term Loan	RM 690, 000
Cost of goods sold	RM 198, 000
Property, Plant and Equipment	RM 1,150 000
Cash	RM 593, 000
Common Equity	RM 1, 171, 000
Account payable	RM 450, 000
Inventory	RM 397, 000
Interest expenses	RM 60, 500

Operating expenses	RM 201, 000
Income Tax	RM 542, 000

 

Based on the above financial data of Binari Jaya Sdn Bhd$,$ prepare; 

 

 $($a$)$ Statement of Comprehensive Income for the year ended $31$st December $2022.(8$ marks$)$  

 

 $($b$)$ Statement of Financial Position as at $31$st December $2022.(12$ marks$)$