Following information is available for the year 2020 of ABC SAOG. You are required to prepare Statement of comprehensive income and Statement of financial position.

Share premium	728,526
Legal reserve	1,134,166
Revaluation reserve	14,644,500
Trade and other payables	10,020,506
Taxation payable	238,108
Directors remuneration	54,000
Taxation expenses	384,036
Property, plant and equipment	20,226,258
Revenue	43,627,562
Cost of sales	30,950,720
Finance costs	452,636
Administrative and general expenses	2,072,896
Other operating income	74,020
Inventories	6,705,426
Trade and other receivables	10,348,144
Assets held-for-sale	11,571,592

Cash and bank balances	1,291,814
Retained earnings (opening)	6,131,332
Long term loans	7,080,676
Share capital	3,402,500
Selling and distribution expenses	8,092,802
Current portion of long term loans	1,496,136
Short term borrowings	3,572,292