The summarised general ledger trial balance of ABC Ltd$,$ a manufacturing company, for the year ended $30$ June $2022$ is detailed below.

Dr Cr

Sales of goods $ $4769000$

Interest income $6000$

Cost of sales $ $3287000$

Distribution expenses $86000$

Sales and marketing expenses $820000$

Administration expenses $252000$

Interest expense $44000$

Other borrowing expenses $4000$

Income tax expense $85000$

Cash on hand $4000$

Cash on deposit, at call $100000$

Trade debtors $450000$

Allowance for doubtful debts $14000$

Other debtors $93000$

Raw materials inventories $188000$

Finished goods inventories $714000$

Financial assets recognised at fair value through other comprehensive income $225000$

Land and buildings $257000$

Accumulated depreciation $$ buildings $36000$

Plant and equipment $1260000$

Accumulated depreciation $$ plant and equipment $564000$

Patents $48000$

Amortisation of patent $3000$

Goodwill $870000$

Bank loans $66000$

Other loans $570000$

Trade creditors $510000$

Provision for employee benefits $93000$

Warranty provision $37000$

Current tax payable $25000$

Deferred tax liability $135000$

Retained earnings, $30$ June $2021326000$

Dividends paid $150000$

Land revaluation surplus $50000$

Financial assets revaluation surplus $42000$

Share capital $1691000$

$ $8937000$ $ $8937000$

Additional information

Shares were issued during $2022$ for $$120000.$

Share capital was $$1541000$ at $30$ June $2021.$

Of the $$150000$ dividend, $$30000$ was reinvested as part of a dividend reinvestment plan.

The balances of the land revaluation surplus and the financial assets revaluation surplus at $30$ June $2021$ were $$15000$ credit and $$35000$ credit respectively. Both the land revaluation surplus and financial assets revaluation surplus will not be reclassified subsequently to profit or loss.

The following revaluations were recognised during the year ended $30$ June $2022$: land revalued upward by $$50000($related income tax $$15000)$ and financial assets revalued upward by $$10000($related income tax $$3000).$

The financial assets are held as part of a long$-$term investment strategy.

$$45000$ of bank loans is repayable within $1$ year.

$$80000$ of other loans is repayable within $1$ year.

The provision for employee benefits includes $$57000$ payable within $1$ year.

The warranty provision is in respect of a $12-$month warranty given on certain goods sold.

ABC Ltd uses the single statement format for the statement of profit or loss and other comprehensive income and classifies expenses by function within the statement.

Required

Prepare the statement of financial position, statement of profit or loss and other comprehensive income and statement of changes in equity.