Jade Bhd. has a policy of writing off development expenditure to profit or loss as it was incuired. In preparing its financial statements for the year ended 30 September 2020 it has become aware that, under IFRS rules, qualifying development expenditure should be treated as an intangible asset. Below is the qualifying development expenditure for Jade: RM' 000 300 240 Year ended 30 September 2017 Year ended 30 September 2018 Year ended 30 September 2019 Year ended 30 September 2020 800 400 All capitalised development expenditure is deemed to have a four year life. Assume amortisation commences at the beginning of the accounting period following capitalisation. Jade Bhd had no development expenditure before that for the year ended 30 September 2017 PREPARE the abstract of the income statement and statemement of financial position (including one year's comparative figures) Jade Bhd in respect of the development expenditure for the year ended 30 September 2020