Following information is available for the year 2018 and 2019 of Axis SAOG. You are required to prepare Statement of comprehensive income and Statement of financial position. 2019 2018 Sundry Creditors 9,368,598 9,640,328 Cost of sales 6,226,308 5,897,849 Salaries and other employee related costs 225,289 185,855 Capital stock 1,024,850 962,589 Unrealized loss on Fair value changes on available for 247,909 253,448 sale investments Deferred tax liability 1,089,674 607,149 Taxation expense 7,316 5,025 General and administration expenses 184,257 122,803 Property, plant and equipment 69,455 509,548 Available for sale investments 7,967,478 8,624,128 Non-current portion of held-to-maturity investments 717,326 708,852 Long term investments 868,225 1,305,958 Rental income 0 346,680 Inventories 2,459,393 1,350,000 Net finance charges 2,325,263 1,914,086 Cash and Bank balance 4,144,567 3,315,839 Revaluation Reserve 610,151 1,787,230 Employees' end of service benefits 13,329,616 13,329,616 Long term portion of staff incentive 2,874,897 2,793,540 Sundry Debtors 842,157 1,176,307 Taxation payable 54,791 -14,664 Sales 389,174 358,526 Retained earnings 183,614 139,732 Current portion of held-to-maturity investments 6,062 30,306 General Reserve 1,261,691 1,369,435 Selling and distribution expense 150,402 169,975