Robinson Enterprise was incorporated in the parish of Hanover on January 1, 2014. To assist with the construction of a commercial complex, a loan was obtained from the Jamaica National Bank at the local branch. The entity took out a loan of $750 million dollars March 1, 2018. The coupon interest rate on the loan is 5% per annum, while the effective interest rate on the loan is 8% per annum. The loan as well as the interest is to be repaid in a single instalment on February 28, 2023. Construction commenced on April 1, 2018 and was completed on November 30, 2018. The construction of the building amounted to: Direct material $125 million Direct Labour $100 million Overheads $120 million Thirty percent of the overheads relate to cost overruns and inefficiency on the part of the contractor, as a result of his inexperience in constructing the new state of the art building. The building was brought into operation on the date of completion and is expected to have a useful life of sixty years from that date. All assets are depreciated using a straight line basis to a residual value of nil. The building, which was the entitys only asset during the first two years of operations was financed by debt and equity. Required: a) Prepare the relevant financial statement extracts showing clearly the carrying value of the building, financing and the results of operation as at for the period ending December 31, 2018ignore the statement of changes in equity. (13 marks) b) Prepare the relevant financial statement extracts showing clearly the carrying value of the building, financing and the results of operation as at for the period ending December 31, 2019ignore the statement of changes in equity. (7 marks)