On 01/01/2013, Al-Manara Trading Company bought a car with a value of 41,000 dinars and the estimated useful life of the car is 10 years and scrap is 1,000 dinars. Sixty, the company is subject to tax on income of 20%, and the car is consumed for tax purposes in a way that is twice the straight-line rate. The balance of retained earnings before the change was made as follows, 45000 dinars 01/01/2013 12/31/2013 12/31/2014 31/12/2015 51000 66000 dinars 98611.2 dinars

and the company's capital amounted to 200,000 dinars, as there are no other components within the property rights except retained earnings, and the company distributed cash dividends to shareholders amounting to 4,000 dinars in 2015, while it distributed 7,000 streams per year. 2016. The shortened income statement for the years 2015 and 2016 appeared as follows: JD in the year 2016. The summary income statement for the year 2015 and 2016 appeared as follows: 2015 2016 180,000 240000 -110000 -90000 90000 130000 Income statement before adjustment Sales revenue subtracts sales costs Total profit subtracts operating expenses without depreciation Subtracts depreciation expense of the vehicle Profit before Tax Income tax 20% Profit after tax -25000 -80000 -5248 59752 -5400 54352 According to IAS 8, required: 1. Statement of the cumulative effect of the change in policies on the periods prior to the change (2013, 2014, 2015)? 2. Preparing the comparative income statement for the years 2015 and 2016 after the change? 3. Creating the part of the comparative general budget for the years 2015 and 2016 after the change?