Kamalnayan Ltd records the following extract from the financial statements for the year ended 30 Junt current year. The accountants also noted the following additional information: During the preparation of the 2019 financial statements, it became apparent that electricity expen of $2800 had been omitted when the 2018 financial statements were prepared. The Tax office has indicated that electricity expense will be permitted as a deduction for tax purposes. The tax rate is per cent, Prepare the statement of profit or loss and other comprehensive income and statement of changes in equity as per the relevant accounting standards. Kamalnayan Ltd statement of comprehensive income for the year ended 30 June 2019