The followings are the list of ending account balances and beginning balances of Serba Salah Bhd, for the accounting period ended 31 December 2020. Ending balances at 31 December 2020: Accounts Balance (RM000) Revenue (net) 535,000 Cost of goods sold 308,560 Administrative expense 55,000 Distribution costs 62,000 Other operating expenses 700 Finance cost 2,950 Dividend income 1,620 Tax expense 19,800 Property, plant and equipment 424,240 Inventories 25,000 Investments (Short-term) 5,300 Account Receivables (net) 19,000 Cash at Bank 9,100 Loan (for a period 2 years) 15,750 Deferred tax liability 5,000 10% Redeemable preference shares 20,000 Trade payables 12,000 Tax payable 7,000 Other payables 2,700 Overdraft (Unsecured) 6,000 Beginning balances at 1 January 2020: RM000 Fair value reserve, at 1 January 2020 0 Retained profit, at 1 January 2020 61,180 Revaluation reserve, at 1 January 2020 0 Share capital, at 31 December 2020 130,000 During the year: RM000 Revaluation reserve 135,000 Issuance of share capital at 1 July 2020 20,000 Fair value reserve 400.

prepare a statement of profit or loss and other comprehensive income for serba salah bhd for the year ebded 31 december 2020.

2- prepare a statement of changes in equity for serba salah bhd for the year ended 31 december 2020

3)prepare a statement of financial position as at 31 december 2020 for serba salah bhd