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The following balances were extracted from the books of Kopiko Sdn Bhd for the Additional information: (i) Closing inventory at 31 December 2018 was valued at RM65,000. This excluded the following items: a) Product A, which had cost RM3,000 to produce and had a net realisable value of RM2,900; and b) Product B, which was partly completed. This had incurred costs to date of RM900 and it is estimated that it will require a further RM500 to complete. (ii) In December 2018, the company sent goods on a sale or return basis to one of their customers. These goods were included, at their sales value, in the revenue figure in the trial balance. These goods had a cost price of RM8,000 and it is the policy of the company to add a margin of 20% to these types of goods. As at 31 December 2018 the customer had not agreed to buy these goods. (iii) One of its customers, Antrim Sdn Bhd, who owed RM4,000, was declared bankrupt. This is to be written off. (iv) The provision for bad debts should be 4% of trade receivables. (v) In December 2018, the company got the land professionally valued at RM600,000. The company has decided to include this valuation in their financial statement. (vi) Rent prepaid during the period was RM8,000 at the end of the year. (vii) The proceeds for sale of a motor vehicle, in the trial balance, relates to the disposal, in of a motor vehicle that was purchased for RM12,000 during 2016. (viii) Depreciation is to be charged as follows: -Buildings 2% on cost -Plant and machinery 20% on cost -Vehicles 25% reducing balance Full year's depreciation is charged in the year of purchase and none in the year of sale. (ix) Provide for the debenture interest and preference dividend outstanding at year end. (x) During January 2018 , the company realised that the closing inventory at 31 December 2017 was understated by RM7,700. Required: In accordance to MFRS 101 Presentation of Financial Statements (as amended), (a) Prepare the Statement of Comprehensive Income for the year ended 31 December 2018 (Show workings where appropriate); [20 marks] (b) Prepare the Statement of Financial Position for the year ended 31 December 2018 (Show workings where appropriate)