(i) Statements of financial position as at 31 December 20x9. Algo Bossa S$'000 S$'000 Caro S$'000 Non-current assets 500 600 700 Investment in Bossa, at cost 560 Investment in Caro, at cost 410 Amount due from Caro 100 Current assets 360 340 300 1,520 1,350 1,000 Share capital 700 300 200 Retained profit 620 700 500 Non-current liabilities 200 100 Amount due to Algo 100 Current liabilities 200 150 100 1,520 1,350 1,000 Statements of profit or loss and other comprehensive income for the year ended (ii) 31 December 20x9. Algo Bossa Caro S$'000 S$'000 S$'000 Sales 500 1,200 590 Less cost of sales 200 400 200 Gross profit 300 800 390 Add dividend income 160 70 Less expenses 200 320 200 Profit before tax 260 550 190 Less tax 60 150 40 Profit after tax 200 400 150 Other comprehensive income Total comprehensive income 200 400 150 (iii) Statements of changes in equity (partial) for the year ended 31 December 20x9. Algo Bossa Caro Retained profit: S$'000 S$'000 S$'000 Beginning balance 420 500 450 Add profit for the year 200 400 150 Less dividend 1 200 100 Ending balance 620 700 500