The following trial balance has been extracted from the books of account of ABC Limited at 31 December 2019.

	RS. 000	RS. 000
Administrative expenses	210
Share capital (ordinary shares of Rs.1 fully paid)		600
Trade receivables	470
Bank overdraft		80
Other income		25
Long term loan		180
Distribution costs	420
Non-current asset investments	560
Investment income		75
Plant and equipment
At cost	750
Accumulated depreciation (at 01 January 2019)		220
Retained earnings (at 1 January 2019)		240
Purchases	960
Inventories (at 1 January 2019)	140
Trade payables		260
Revenue		1950
Dividend paid	120
	3,630	3,630

Additional information

1. Inventories at 31 December 2019 were valued at Rs. 150,000.
2. The income tax expense based on the profit on ordinary activities is estimated to be Rs. 54,000.
3. Interest expense related to Long term Loan amounts Rs. 16,000 has not been recorded in books to date. This should be charged to administrative expenses.

Required:

1. Prepare Statement of total comprehensive Income for the year ended 31 December 2019.
2. Prepare Statement of Changes in Equity.