prepare the Statement of Financial Position and the Statement of Total comprehensive income for year 2023 considering the following information:

The Statement of Financial Position of year 2022 was as follows:

Intangibles

Brand useful life indefinite

The company has made an impairment test

The recoverable amount for goodwill and brand was 60

Financial Liabilities

Financial liabilities measured at amortised cost

Effective interest rate 5%

Bonds

Bonds are held for trading

At the end of the year the fair value of the bonds 140

Receivables

At year end the amount of receivables is 215

At year end the recoverable amount of receivables are 172

Inventories & Revenues

Inventories:

Quantity at year end 2022 100 units (WAC 1,5)

Movements in inventories during the year:

Purchase of 400 at 3 per unit;

Sell of 300 at a price of 5 per unit.

Payables

At year end the payables amount is 172