Q4. Below are statements of comprehensive income of Hop and its subsidiary Des for the year ended 30 June 2019. (Berikut merupakan penyata pendapatan komprehensif bagi Hop dan subsidiarinya Des bagi tahun berakhir 30 Jun 2019.) Hop Des RM RM . 159,800 (79,200) 80,600 108,400 (61,600) 46,800 (27,000) (16,000) Revenue (Pendapatan) Cost of sales (Kos jualan) Gross profit (Untung kasar) Administrative expenses (Belanja-belanja pentadbiran) Investment income: (Pendapatan pelaburan:) Ordinary dividend (Dividen saham biasa) Loan interest (Faedah pinjaman) Finance cost (Kos kewangan) Profit before tax (Untung sebelum cukai) Income tax expense (Belanja cukai pendapatan) Profit for the period (Untung bagi tempoh) 9,000 1,000 (6,000) 57,600 1,500 (4,000) 28,300 (29,400) 28,200 (14,800) 13,500 Opening equity (Baki awal ekuiti) Profit for the period (Untung bagi tempoh) Ordinary dividends (Dividen saham biasa) Closing equity (Baki akhir ekuiti) 133,400 28,200 (15,000) 146,600 53,600 13,500 (10,000) 57.100 Additional information: (Maklumat tambahan:) 1. Hop acquired its interest in Des as follows: (Hop memiliki kepentingan dalam Des seperti berikut:) 9,000 of the 10,000 RM1 ordinary shares on 30 June 2015 when the equity of Des was RM35,000 (ordinary shares RM10,000 plus retained earnings RM25,000). (9,000 daripada 10,000 RM1 saham biasa pada 30 Jun 2015 semasa ekuiti Des adalah RM35,000 (saham biasa RM10,000 beserta pendapatan tertahan RM25,000.)) 2. Hop has not provided Des with any of its loan capital. (Hop tiada menyediakan untuk Des modal pinjaman.) 3. The revenue of Hop includes RM19,000 in respect of goods sold to Des at a price that yielded a profit of 20% on selling price. RM8,000 of these goods were in the inventory of Des at 30 June 2019. Inventories of such goods at 30 June 2018 amounted to RM6,000. (Pendapatan Hop termasuk RM19,000 berkaitan dengan jualan barang kepada Des pada harga yang mendapat untung 20% daripada harga jualan. RM8,000 barang ini adalah inventori Des pada 30 Jun 2019. Inventori untuk barang ini pada 30 Jun 2018 bernilai RM6,000.) Required: (Dikehendaki:) Prepare a consolidated statement of comprehensive income for the Hop group for the year ended 30 June 2019. (Sediakan gabungan penyata pendapatan komprehensif bagi kumpulan Hop bagi tahun berakhir 30 Jun 2019.)