Ha Berhad has the following trial balance at 31 December 2021:

Additional information: Inventory as at 31 December 2021 was RM400,200. Provision for company tax was RM429,520. Depreciation 20% on cost per annum to all non-current assets. Share capital: RM6,500,000 ordinary shares and RM500,000 4% preference shares. Ordinary share dividend proposed to be 5%. Long term borrowing interest where half year interest still owing.

Required: Prepare Statement of Comprehensive Income and Statement of Financial Position as at 31 Dec 2021. (40 marks)