prepare the statement of financial position and statement of profit or loss and other comprehensive u come of Ryan Ltd for the year ended 30 June 2019 in accordance with AASB 101 / IAS 1

The summarised general ledger trial balance of Ryan Ltd, a spare parts manufacturer, for the year ended 30 June 2019 is detailed below Dr Cr 7360000 Sales of goods Share of profits of assoclates Rent recelved Other income Cost of sales Distribution exponses Sales and marketing expenses 36000 9000 6000 Interest expense Other borrowing expenses Income tax expense Cash at bank Deposits (at call) Trade debtors Allowance for doubtful dobts Other debtors Employee share plan loans Raw materials Inventories Finished goods inventories $ 4978000 143000 1367000 420000 74000 6000 41 000 20000 150000 740000 24000 154 000 260000 53000 1190000 375000 426000 Investment In associatos Land and buldings Accumulated depreclation- buildings Plant and equipment Accumulatod depreclation- plant and oquipment 61 000 940000 Financial assets recognised at fair value through other comprehensive income Goodwi Bank loans Other loans 60000 1 450000 111000 810000 820000 153000 62000 40000 30000 100000 2920000 760000 150000 15000 Trade creditors Provislion for employee benefits Provision for restructuring Provision for warranty Income tax payable Deferred tax llability Issued capital Retained earmings, 1 July 2018 Dividends pald Financial assets rovaluation roserve $14257000 $14257000 Additional information . Employee share plan loans receivable include $50000 due within 1 year . $25000 of bank loans is repayable within I year . $400000 of other loans is repayable within I year Provision for employee benefits includes $110000 payable within 1 year . The planned restructuring is intended to be fully implemented within 1 year . Provision for warranty is in respect of a 6-month warranty on certain goods sold. The financial assets were acquired during the current year and were revalued by $23 000 at the reporting period. The related income tax was $8000. The financial assets are cquity sccurities which the entity elected to recognise at fair value through other comprehensive income. The accumulated gain or loss will not be reclassified. . Ryan Ltd uses the single statement format for the statement of profit or loss and other an analysis of expenses by function in the statement