On 1 January 2019, JAMES Ltd acquired a patent for the right to develop the DRILL. Further research and development costs on the new project shown below. Laboratory plant and equipment $4 000 000 Cost of patent and registration 3 000 000 Development costs 5 000 000 Labour 2 000 000 Overheads 2 500 000 R & D on the Excavator was commissioned on 1 January 2021, at a cost of $10 million. It is expected that the machine will have a useful life of 10 years. Other operations costs and revenue for the year ended 30 June 2021 are summarised below. Factory wages $1 000 000 Revenue (from Sales) $45 000 000 Interest Revenue 4 800 000 Dividend Income 4 000 000 Production costs (excluding research and development costs) 10 000 000 Dividends paid on 1 April 2021 were $975 000. Rent expenses 600 000 Operational expenses 850 000 Advertising & Selling Expenses 400 000 On 1 January 2021, the company revalued its buildings by $560 000. Income tax expense for the year calculated at 20%. Number of machines produced 20 000 Number of machines sold 15 000 Required Prepare a Statement of Comprehensive Income for the year ended 30 June 2021 in accordance with relevant accounting standards. Include Note(s) and/or disclosure requirements (if any). Show all calculations. Please refer to and acknowledge use of AASB101, AASB138 & AASB108.