required : a) statement of profit or loss and other comprehensive income for the year ended 31 december 2020 b) statement of change in equity for the year ended 31 december 2020 c) statement of financial position ast at 31 december 2020

SESSION 1 The followings are the list of ending account balances and beginning balances of Serba Salah Bhd, for the accounting period ended 31 December 2020. Ending balances at 31 December 2020: Accounts Revenue (net) Cost of goods sold Administrative expense Distribution costs Other operating expenses Finance cost Dividend income Tax expense Property, plant and equipment Inventories Investments (Short-term) Account Receivables (net) Cash at Bank Loan (for a period 2 years) Deferred tax liability 10% Redeemable preference shares Trade payables Tax payable Other payables Overdraft (Unsecured) Balance (RM'000) 535,000 308,560 55,000 62,000 700 2,950 1,620 19,800 424,240 25,000 5,300 19,000 9,100 15,750 5,000 20,000 12,000 7,000 2,700 6,000 Beginning balances at 1 January 2020: Fair value reserve, at 1 January 2020 Retained profit, at 1 January 2020 Revaluation reserve, at 1 January 2020 Share capital, at 31 December 2020 RM'000 0 61,180 0 130,000 During the year: Revaluation reserve Issuance of share capital at 1 July 2020 Fair value reserve RM'000 135,000 20,000 400