Share capital 600,000 Allowance for doubtful debts 1,000 Additional information: (a) During the year ending 30 June 2019, 100,000 shares were issued at an issue price of $3.50 each, payable in full on application. (b) During the year, the company paid dividends of $160,500 to the shareholders. (c) During the year ending 30 June 2019, the directors revalued land. The revaluation was based on an independent valuation received from a registered valuer. This results in an increase in the revaluation surplus of land (net of tax) of $130,500 (d) The company tax rate is 30%. Required: In the templates provided (below): Prepare a statement of comprehensive income (by function) and a statement of changes in equity for Halfmoon Ltd for the year ended 30 June 2019, according to the requirements of AASB 101. (30 marks) The following details are taken from the accounting records of Halfmoon Ltd at 30 June 2019: Debit $ Credit $ Retained earnings 310,000 Revaluation surplus 255,000 Sales revenue 2,495,000 Sales returns and allowances 10,000 Cost of sales 1,360,000 Inventory 11,000 Administrative expenses 475,000 Bank overdraft 1,250 Other expenses 30,000 Tax payable 2,250 Interest revenue 7,000 Interest expense 10,500 Bank overdraft 5,000 Accounts payable 2,500 Other debtors 1,000 Share capital 600,000 to search O