The following trial balance was extracted from the books of Focus Bhd on 31 December 2019. Credit RM'000 Issues share capital Ordinary shares of RM 1 each Preference shares of RM2.50 each Tax paid Purchases and sales Return inwards and return outwards Inventory as at 1 January 2019 Building Plant and Machinery Accumulated depreciation on building Accumulated depreciation on plant and machinery Account receivables and account payables Insurance on machinery Allowance for doubtful debts General expenses Cash Bank Discount received Advertising expenses Carriage outwards Wages and salaries 10% Fixed Deposit Rental income Bad Debt Dividend paid Retained earnings as at 1 January 2019 Debit RM'000 2,300 150,000 3,000 65,000 70,000 36,000 99,000 850 3,500 4,150 42,000 1,000 2,050 30,000 155,000 1,000 8,400 673,250 175,000 50,000 300,000 1,300 14,400 7,800 72,000 550 350 450 51,400 673,250 Additional information: a) The closing inventory as at 31 December 2019 is RM50,000.000 b) The depreciation policy of the company is to provide depreciation at the following rates: a. Plant and machinery 20% on cost b. Building 10% on cost c) On 4 March 2019, a plant at a cost of RM8,000,000 was reclassified as a non-currem asset held for sale". The plant was acquired on 1 January 2016. The fair value less costs to sell was RM3,500,000. No adjustment has been made to record the reclassification. d) The interest earned from fixed deposit account which was opened on 30 June 2019 was not yet received at the end of the current accounting year. Required: Prepare the following financial statements for Focus Bhd in accordance to the MFRS101 Presentation of Financial Statements. a. Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2019. b. Statement of Financial Position as at 31 December 2019.