The following additional information is available

$1)$ Inventories at $30$ June $2023$ were valued correctly at RM$450,000$

$2)$ Depreciation on property, plant and equipment has yet to be charged and should be presented in administrative expenses. MDB charges depreciation as follows:

$$ Buildings on a straight line basis over a total useful life of $25$ years.

$$ Fixtures and fittings on a straight line basis over a total useful life of $20$ years. During the year, the company has decided to reduce the useful life to $15$ years.

$$ Plant and machinery at rate of $20\%$ per annum on reducing balance method.

$3)$ The board of MDB approves a plan to sell its manufacturing plant that have been used for $2$ years. Management has initiated an active programme to locate a buyer and it expects to complete the sale within one year. The cost of plant was RM$1,320,000.$ The fair value for this plant was RM$1,000,000.$ MDB incurred incidental cost related to the plant amounted RM$50,000.$

$4)$ MDB constructed a building for the purpose of conducting scientific research. The building was completed on $1$ July $2022$ at a cost of RM$25,000,000.$ It received a grant of RM$12,000,000$ from the Federal Government. The expected useful life is according to the company policies. MDB adopts the grant as deferred income.

$5)$ The fair value of the biological assets is RM$1,895,000.$ The company estimates that the commission to dealers is RM$32,000.$

$6)$ On $1$ October $2022,$ MDB issued of one new share for each five existing ordinary shares at an exercise price of RM$4\mathrm{.}50.$ The fair value immediately prior to the right issue was RM$5\mathrm{.}00.$

$7)$ The terms of conversion of the loan stock is $5$ ordinary shares per RM$100$ of loan stock. During the year, there was no loan stock had yet been converted.

$8)$ Dividend paid is refer to the payment of dividends for the $5\%$ preference shares.

$9)$ The income tax charged for the year has been estimated at RM$115,300,$ which excludes changes in deferred tax liability. The deferred tax liability on $30$ June $2023$ was estimated at RM$67,000.$ The income tax rate was $25\%.$

Required:

$1)$ Prepare the Statement of Comprehensive Income for the year ended $30$ June $2023$ including Basic EPS and Diluted EPS. Comparative figure is not required.

$2)$ Prepare the Statement of Changes in Equity for the year ended $30$ June $2023$; and

$3)$ Prepare the Statement of Financial Position as at $30$ June $2023$

$4)$ Prepare accounting policies together with the notes account for additional information related.