The given below are the details of the balances as on 31 December 2019: RO Delivery Van at cost 1,526,091 Accumulated Depreciation: Delivery van 822,630 Depreciation for the year: Delivery van 222,852 Furniture and fixtures at cost 1,630,152 Accumulated Depreciation: Furniture and Fittings 1,341,573 Depreciation for the year: Furniture Fittings 204,102 Plant and Machinery at cost 36,310,953 Accumulated Depreciation: Plant and Machinery 2,538,273 Depreciation for the year: Plant and Machinery 3,799,908 Factory equipment 645,003 Accumulated Depreciation: Factory equipment 633,009 Depreciation for the year: Factory equipment 31,524 Land and Buildings 17,592,840 Accumulated Depreciation: Land and Buildings 6,238,050 Depreciation for the year: Land and Buildings 935,955 Computer and office equipment 2,670,729 Accumulated Depreciation: Computer and office equipment 1,788,981 Depreciation for the year: Computer and office equipment 293,790 Interest and dividend received 95,943 Loss on sale of Equipment 978 Rent received 8,006 Salaries 2,156,595 Other related staff costs 3,534,255 Authorized share capital consists of 375000000 shares of RO 0.6 225,000,000 Issued and paid-up share capital consist of 352635330 shares of RO 0.6 211,581,198 Vehicle maintenance and insurance 315,534 Travelling and conveyance 126,813 Registration and License fees 141,852 Repairs and maintenance 60,087 other general expenses 135,360 Office rent 87,114 Directors' remuneration 322,050 Trade payables 4,302,555 Other creditors 6,123,501 Advances from customers 142,278 Other payables 119,907 Directors remuneration payables 300,000 Corporation taxes payables 16,905 Accrued expenses 3,707,937 Cash in hand 6,000 Current account balances with banks 6,156,588 Tradereceivables 16,469,652 Other receivables and advances 1,118,484 Advances 165,426 Pre-payments 259,833 Accrued Income 906,549 Cost of raw materials and consumables 25,893,789 Direct wages 5,058,354 Repairs and maintenance 3,179,877 Other factory overheads 480,615 Staff end of service benefits 1,694,994 Loan from Bank 801,000 Income tax expense for the year 3,206,739 Provision for tax 3,241,251 Deferred tax liability 919,527 Sales turnover 81,598,251 Legal Reserve 12,957,024 Retained earnings as on 1stJan 2019 4,022,226 Carriage outward charges 6,097,503 Advertising expenses 1,303,692 Salesman commission 476,829 Interest expenses 53,139 For the year there was unrealized gain on Fair value changes on available for sale investments 209,712 Long term 22,953,000 Non-current portion of held-to-maturity investments 14,819,706 Currentportion of held-to-maturity investments 13,649,265 Basic earnings per share are calculated by dividing the net profit for the year by the number of shares outstanding during the year. Net assets per share are calculated by dividing the net assets or total equity at the end of the reporting period by the number of shares outstanding. You are required to prepare Statement of Comprehensive Income and Statement of Financial position for the year ended 2019 in accordance with IFRS and other governing laws and practices followed in Oman.