The trial balance of ABC at 31 December 2019 is as follows.

	Rupees in million	Rupees in million
	Dr	Cr
Administration charges	342
Bank Account	89
Cash	2
Payables ledger		86
Accumulated amortization on patents at 31 December 2018		5
Accumulated depreciation at 31 December 2018		918
Receivables ledger	189
Distribution expenses	175
Property, plant and equipment at cost	2830
Interest received		20
Issued share capital		400
Loan		18
Patents at cost	26
Accumulated profits		1562
Purchases	2542
Sales		3304
Inventories at 31 December 2018	118
	6313	6313

The following information is also relevant.

Inventories on 31 December 2019 amounted to Rs. 127 million. Included in this balance were goods that had cost Rs. 150,000. These goods had become damaged during the year and it is considered that following remedial work the goods could be sold for Rs. 50,000.

Current tax of Rs. 75 million is to be provided.

The loan is repayable by equal annual instalments over three years.

Depreciation/ amortization for the year to 31 December 2019 is to be charged against cost of sales as follows:

Property, plant and equipment - 10% reducing balance

Patent 5% reducing balance

Required:

Prepare Statement of total comprehensive Income for the year ended 31 December 2019.

Prepare Statement of Changes in Equity.