The following trial balance as at 30 September x8 relates to ABC Sdn. Bhd. Dr Cr RM'000 RM'000 Administrative expenses 33,300 Cost of sales 286,000 Distribution costs 21,750 Interest on bank borrowings 300 Lease property at valuation 1 Oct x7 75,000 Ordinary dividends paid 10,200 Plant and machinery at cost 114,900 Research and development costs 12,900 Revenue 430,000 Capitalised development expenditure at 1 Oct x7 30,000 Development expenditure - accumulated amortisation at 1 Oct x7 9,000 Plant and machinery - accumulated depreciation at 1 Oct x7 36,900 Bank 1,950 Deferred tax liability 8,700 Inventory at 30 September x8 30,000 Leasehold property revaluation reserve 15,000 Ordinary shares 105,000 Retained earnings at 1 Oct x7 36,750 Trade payables 35,500 Trade receivables 64,450 678,800 678,800 The following notes are relevant: 1. Non-current tangible assets The leasehold property has a remaining life of 20 years at 1 Oct x7. The company's policy is to revalue its property at each year-end and at 30 September x8 it was valued at RM64.5 million. Ignore deferred tax on the revaluation. Plant is depreciated at 20% per annum using the reducing balance method. Depreciation and amortisation of all non-current assets is charged to cost of sales. 2. Non-current intangible assets In addition to the capitalised development expenditure of RM30 million, further research and development costs were incurred on a new project which commenced on 1 Oct x7 and incurred a cost of RM2.1 million at the research stage. The research stage of the new project was completed in December x7. From that date the project incurred development costs of RM1.2 million per month. On 1 April x8, the directors became confident that the project would be successful and yield a profit well in excess of its costs. The project is still in development at 30 September x8.

Capitalised development expenditure is amortised at 20% per annum using the straight-line method. All expensed research and development is charged to cost of sales. 3. The accountant reviewed the trade receivables of RM64.65 million and decided to write off debts to totaling RM250,000 and that the allowance for doubtful debts should be adjusted to 2% of the remaining trade receivables. Bad debts expenses and allowance for doubtful debts are charged to administrative expenses. 4. The directors had estimated the provision for income tax for the year at RM17.1 million. The required deferred tax provision at 30 September x8 is RM9 million. Required: Prepare the following statements in accordance with IAS 1 / MFRS 101 Presentation of Financial Statements: a) Prepare an adjusted trial balance as at 30 September x8. The format of the adjusted trial balance is as follows:

Account Description	Unadjusted Trial Balance		Adjusting Entries		Adjusted Trial Balance
	Dr RM000	Cr RM000	Dr RM000	Cr RM000	Dr RM000	Cr RM000
Bank		1,950				1,950

(Note: Show all relevant workings) b) A Statement of Profit or Loss and Other Comprehensive Income for the year 30 September x8. c) A Statement of Changes in Equity for the year 30 September x8. d) A Statement of Financial Position as at 30 September x8.