Sireal Products Berhad is a manufacturer and retailer of dairy products. The following balances have been extracted from the ledger accounts of the company at 31 December 2015

.

	Debit		Credit
	RM 000		RM 000
Sales			4,837,000
Cost of sales	2,972,000
Selling and distribution expenses	928,000
Administrative expenses	144,000
Other operating expenses	35,400
Finance income			1,130
Finance costs	34,370
Other income			1,400
Income tax expense	136,900
Other comprehensive income:
Revaluation reserve			57,825
Share capital			234,500
Revaluation reserve			138,290
Retained earnings			474,100
Dividend	715,225
Property, plant and equipment, net	1,369,800
Intangible assets	62,800
Long-term investments	29,110
Inventories	414,260
Trade and other receivables	581,900
Cash and cash equivalent	19,100
Unearned sales revenue			77,540
Bank loans			96,450
Trade and other payables			1,484,650
Income tax payable			39,980
	7,442,865		7,442,865

The following additional information is available at 31 December 2015.

1. Accrued salaries, an administrative expense amounted to RM 6,900.
2. Unearned sales revenue that has been earned for the year 2015 amounted to RM 15,080.
3. Depreciation on property, plant and equipment has yet to be charged. Sireal Berhad charges depreciation at a rate of 10% per year.
4. The bank loan was taken at the beginning of 2014 and finance costs is payable at 4% per year. Finance cost was paid for the year-ended 31 December 2014 but the finance cost for 2015 remained unpaid and unrecorded at 31 December 2015.

Required:

1. Prepare a statement of profit or loss and other comprehensive income, a statement of changes in equity for Sireal Products Berhad for the year ended 31 December 2015 and a statement of financial position as at that date in a form suitable for publication. Notes to the financial statement are not required.
2. Prepare journal entries required to reflect item (d) above.