Revenue 1,235,260 Inventories as at 31 December 2020 131,560 Research expenses 16,640 Interest expenses 123.500 Cost of sales Investment income 7% Bonds Current tax payable 462,800 20,540 187,200 30,550 Income tax expenses 127,530 Interim dividend paid 59.670 General reserve 234,650 Retained earnings as at 31 December 2019 364,650 Distribution costs 127.660 Administrative expenses 160,420 Investment property 767,910 Development costs 128.310 Trade Payables 173,420 Short term borrowing 40,560 Deposit, cash and bank balances 87,490 Property, plant and equipment 1,721,850 Ordinary shares capital 1,631,500 4,078,230 4,078,230 Additional information: i) As at the date of acquisition, Golden Ltd's net assets were represented by share capital of E$1,631,500, revaluation reserve of E$117,000, general reserve of E$178,100 and retained earnings of E$175,800. Exchange rates at the relevant dates were as follows: Exchange rate 1 March 2019 E$1: RM2.20 Average for 2019 E$1: RM2.30 31 December 2019 E$1: RM2.25 Average for 2020 E$1: RM2.60 31 December 2020 E$1: RM2.40 Post-acquisition E$1: RM2.81 REQUIRED: Account for the above information from the trial balance into a Statement Of Comprehensive Income for the year ended 31 December 2020 and a Statement Of Financial Position as at that date of Golden Ltd for incorporation into