Required: Prepare the following statements in accordance with MFRS 101 Preparation of Financial Statements for Publication (Show all workings): (a) Statement of Comprehensive Income for the year ended 31 December 2020 (b) Statement of Financial Position as at 31 December 2020

Credit RM 000 383,500 The following trial balance relates to Trusthaven Bhd at 31 December 2020 Debit RM'000 Revenue Cost of sales 246.800 Distribution costs 17,400 Administrative expenses 50,500 Loan interest paid 1,000 Tax paid 2.100 Freehold property - (revalued at 31 December 2019) 75,000 Plant and equipment 50,200 Intangible assets 32,000 Accumulated depreciation amortisation 1 January 2020: Plant and equipment Intangible assets Inventory at 31 December 2020 38.000 Trade receivables 44,500 Bank 8,660 Trade payables Provision for legal compensation Ordinary shares Assets revaluation reserves Retained earnings at 1 January 2020 8% Bank Loan 566,160 19,700 9,000 42,900 800 52,000 5,000 33,260 20,000 566,160