The fallowin...... if t. we iv) During the year Binkabi Lud sold an equity investment for GHell million. At the date of sale it had a carrying amount of GHe8.8 million and had originally cost GHe7 million. Binkabi Lid has recorded the disposat of the investment. The remaining equity investments the Gilte26.5 mittion in the trial balance) have a fair value of GHe29 million at 30 September 2017 . The other reserve in the trial balance represents the net increase in the value of the equity investments as at 1 October 2016. Binkabi Lid made an irrevocable decision at initial recognition of these instruments to recognise all changes in fair value through other comprehensive income, and makes a transfer of realised profit from the other reserve to income surplus on disposal of the investments. Jgnore deferred tax on these transactions. v) The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2016. The directors have estimated the provision for income tax for the year ended 30 Sepiember 2017 at GHe 16.2 miltion. Af 30 September 2017 the carrying amounts of Binkabi Ltd's net assets were GHe/3 million in excess of their tax base. The income tax rate of Binkabi L.t is 30%. vi) Non-current assets The frechotd property has a land element of GHel3 million. The building element is being depreciated on a straight-line basis. Plant and equipment is depreciated at 40% per annum using the reducing balance method. Binkabi Lid's brand in the trial balance relates to a product line that received bad publicity during the year which fed to falling sales revenues. An impaiment review was conducted on 1 April 2017 which concluded that, based on estimated future sales, the brand had a value in use of GHe12 miltion and a remaining life of only three years. However, on the same date as the impairment review. Binkabi L.t received an offer to purchase the brand for GHel5 million. Prior to the impairment review, it was being depreciated using the straight-line method over a 10 year life. No depreciation/amortisation has yet been charged on any non-current asset for the year ended 30 September 2017. Depreciation, amortisation and impairment charges are all charged to cost of sales. Required: (a) Prepare the statement of profit or loss and other comprehensive income for Binkabi for the year ended 30 September 2017. (b) Prepare the statement of changes in equity for Binkabi for the year ended 30 September 2017. (c) Prepare the statement of financial position for Binkabi as at 30 September 2017. Note: Notes to the financial statements are not required