Hepsi Burada Sdn Bhd (HBSB) normally closes its accounts to 30 April each year, and its last set of accounts was prepared to 30 May 2018. In 2019, HSSB is considering changing its financial period end date to either 31 July 2019. The tax projections for the relevant periods are as follows:

Adjusted income/(loss) RM000

1 June 2016 to 31 July 2017 3,500

1 August 2017 to 31 January 2018 1,200

1 February 2018 to 30 September 2018 (800)

1 October 2018 to 31 July 2019 700

Required:

(i) Determine Hepsi Burada Sdn Bhds (LCSB) basis periods, and calculate its statutory income for the years of assessment 2017, 2018 and 2019 on the assumption the change of accounting date. (8 marks)