QUESTION 3 (20 MARKS) A. The following information is extracted from Getstar Company's accounting record for the year ended/as at 31 December 2021: Cr. RM Dr. RM 24,400 9,000 5,500 Cash Accounts Receivable Prepaid Insurance Capital Stock Retained Earnings Unearned Revenue Revenue Operating Expenses Cost of Goods Sold (COGS) 200,000 33,000 3,800 61,000 26,000 37,000 Additional information: Opening balance for capital stock was RM170,000. During the year of 2021, Getstar Company issued 6,000 unit shares of additional capital stock at RM5 per share. There were no other capital transactions. Retained earnings as at 1 January 2021 was RM35,000. Following poor performance for the year ended 31 December 2021, Getstar Company declared no dividend for 2021. Based on the information given above, prepare a Statement of Changes in Equity for Getstar Company for the year ended 31 December 2021. (8 marks) B. While the four financial statements (i.e. income statement, balance sheet, cash flows and statement of changes in equity) contain a lot of information, they don't tell the readers everything they may need to know about a company. Additional information can be found in the notes to the financial statements. Explain the following notes and provide TWO (2) examples for each. i) The summary of significant accounting policies. (6 marks) ii) Subsequent events. (6 marks)