Suria Berhad, a public company, closes its accounts on August 31 every year. The company reported the following unadjusted trial balance on August 31", 2018 Required: Prepare: a) Statement of profit or loss and other comprehensive income for the year ended August 31, 2018. b) Statement of changes in equity for the year ended August 31,2018. c) Statement of financial position as at August 3 19, 2018. Credit RM Freehold land Building at cost Accumulated depreciation-building Plant and machinery at cost Accumulated depreciation- Plant and machinery Long-term investment 1,000,000 1,500,000 450,000 500,000 320,000 200,000 157,500 130,500 25,000 300,800 Trade receivables Prepaid insurance Cash and cash equivalents Loan from bank Account payables 6% Note payable Sales revenue Income from investment Cost of goods sold Administrative expenses Distribution ex Other operating expenses Income tax expense Finance cost Ordinary share capital, 500,000 shares issued 400,000 198,200 350,000 2,015,500 80,500 812,800 132,600 207,200 158,500 111,500 1,000,000 552,800 Retained earnings (as at September 1,2017) Dividend 90,600 5,367,000 ,367,000 The followings are yet to be adjusted as at year end August 31, 2018 1. The note payable of RM 350,000 was obtained on April 1", 2018. The interest expense on the note payable is accrued at year end. The prepaid insurance refers to six months March 1", 2018. Insurance is part of administrative expense. 2. insurance preminn that the company paid on the 3. g term investment account yields interest revenue of RM 8,500. The interest revenue is The lon accrued at year end. The company's depreciation policy is as follows: 4. Building is depreciated at a rate of RM15,000 per year Plant and machinery are depreciated at a rate of RM36,000 The entity charges depreciation of building as administrative expenses and depreciation of plant and machinery as cost of goods sold. per year RM5,500 of the sales revenue were based on the sales recorded on 31" August 2018. The were delivered to customers on 5 September 2018. 5