Statement of Financial Position as at 31 December 2021 Emoji Inc Asset dollar dollar Non-current assets Plant at cost 500 Legs depreciation I (200). 300 Current assets Inventories Receivables 200 100 300 600 Equity and liabilities Equity Ordinary shares Reserves 100 280 380 Long-term loans Current liabilities 110 110 600 Statement of Profit or Loss for the year Eeded 31 December 2021 Emoji Inc dollar Profit before tax 300 Tax (140) Profit after tax, retained 160 The following further information is given: i. Smiley Berhad has owned shares in Emoji Inc since 1 January 2021. On that date the company had reserves of 120. ii. Exchange rates: 1 January 2021 Average rate for year ending 31 December 2021 31 December 2021 1.8 to RM1 1.6 to RM1 1 to RM1 Required: Translate the statement of financial position and statement of profit or loss of Emoji Inc into Ringgit Malaysia (RM). (15 marks)