Syarikat Rahman is to have his business taken over as from 1st January 2019 by Man Sdn Bhd which is incorporated on 1st April 2019. The following is the Income Statement of Man Sdn Bhd for the year ended 31st December 2019. RM RM Sales 140,000 Less: Cost of sales 60,000 Gross Profit 80,000 Expenses: Salary 8,000 General expenses 2,000 Commission on sales 1,500 Directors remuneration 5,000 Formation expenses 1,000 Interest on bank loan 500 18,000 Net Profit 62,000 Less: Ordinary dividend 4,000 58,000 Retained profit for the year Additional information: a. Sales for January until March were 25% of the total sales of the year. b. The bank loan was taken on 1 October 2019. REQUIRED: Prepare the pre and post incorporation statement of comprehensive income for the year ended 31 December 2019