The follewing is an extract of the trial balance of Asad Limited at year$-$end Decenber $31,2019$

Revenue $1,000,000$

Cest of sales $120,000$

Cost of distribution $80,000$

Interest Expense $100,000$

Tax expense $70,000$

Other comprehensive iscome included one item: Rs$.170,000$ on the revaluation of a machine $($net of tax$).$

Required:

Prepare the statement of comprehensive inceme for the year ended $30$ June $2019$ assuming:

a$.$ Asad Limited uses the single statement layout.

b$.$ Asad Limited uses its two $-$ statement layout.