The following trial balance relates to HAJIA Company ltd as at 30/9/2012

	Debit	Credit
	GHC,000	GHC,000
Revenue		211,900
Cost of Sales	136,800
Distribution cost	12,500
Administrative Expenses	18,000
Loan note interest	1,920
Dividend paid	19,200
Investment income		400
Equity shares of GHC 0.25 each		60,000
Loan note		24,420
Retained earnings at 1/10/2012		18,500
Land and building at cost (land element GHC 10m)	50,000
Plant and equipment at cost	83,700
Accumulated depreciation at 1/10/11: building		8,000
Accumulated depreciation plant and equipment		33,700
Equity financial asset investments	17,000
Inventory at 30/9/12	24,800
Trade receivables	28,500
Bank	2,900
Current tax	1,100
Deferred tax		1,200
Deferred income		1,600
Trade payable		36,700
	397,000	397,000

The following notes are relevant:

HAJIA paid an equity dividend of GHS 0.80 per share during the year ended 30/9/12.

HAJIA had been carrying land and buildings at depreciated cost, but due to a recent rise in property price, it decided to revalue its property on 1/10/11 to market value at GHS 60million (land element is GHS 12million). The property had a remaining life of 16 years at the date of its revaluation. HAJIA will make a transfer of GHS 1million from the revaluation reserve to retained earnings in respect of the realization of the revaluation reserve.

Plant and equipment is depreciated at 15% per annum using the reducing balance method. All depreciation is charged to cost of sales.

The investments had a fair value of GHS 15.7million as at 30/9/2012. There were no acquisitions or disposals of these investments during the year ended 30/9/12.

The balance on current tax represents the under/over provision of the tax liability for the year ended 30/9/11. A provision for income tax for the year ended 30/9/12 of GHS 7.4million is required. At 30/9/12, HAJIA had taxable temporary differences of GHS 5million, requiring a provision for deferred tax. Any deferred tax adjustment should be reported in the statement of profit or loss. The income tax rate of HAJIA is 20%.

As a result of the above events during the year, the current total tax payable for the year was GHS 8.3million whiles the current tax liability at the end of the year was GHS 7.4million. The deferred tax liability at the end of the year was GHS0.8million

Required:

1. Prepare the statement of profit or loss and other comprehensive income for HAJIA Company ltd for the year ended 30/9/12
2. Prepare the statement of changes in equity for HAJIA for the year ended 30/9/12
3. Prepare the statement of financial position for HAJIA as at 30/9/12

Notes to the financial statements are not required.