The statement of financial position and statement of profit or loss of Emoji Inc, appear below: Statement of Financial Position as at 31 December 2021 Asset Non-current assets Plant at cost Less depreciation Current assets Inventories Receivables Equity and liabilities Equity Ordinary shares Reserves Long-term loans Current liabilities Emoji Inc dollar dollar 500 (200) 300 200 100 300 600 100 280 380 110 110 600 Statement of Profit or Loss for the year Eeded 31 December 2021 Profit before tax Tax Profit after tax, retained The following further information is given: Emoji Inc dollar 300 (140) 160 i. Smiley Berhad has owned shares in Emoji Inc since 1 January 2021. On that date the company had reserves of 120. ii. Exchange rates: 1 January 2021 1.8 to RM1 Average rate for year ending 31 December 2021 1.6 to RM1 1 to RM1 31 December 2021 Required: Translate the statement of financial position and statement of profit or loss of Emoji Inc into Ringgit Malaysia (RM). (15 marks)