You are given the Statement of Comprehensive Income of Ahmad and Amirah for the year ended 31 December 2020. (Anda diberi Penyata Pendapatan Komprehensif bagi Ahmad dan Amirah bagi tahun berakhir 31 Disember 2020.) Sales (Jualan) Cost of sales (Kos jualan) Gross profit (Untung kasar) Operating expenses (Belanja operasi) Gain on sale of plant (Laba dari menjual loji) Ahmad Amirah RM'000 RM'000 2,000 1,500 (1,000) (800) 1,000 700 (420) (300) 580 400 20 Dividends from (Dividen daripada) Amirah Ordinary share (Saham biasa) Preferred shares (Saham keutamaan) 8 5 613 400 Taxation (Cukai) (200) (150) 413 250 Dividends paid (Dividen dibayar) Ordinary share (Saham biasa) Preferrence shares (Saham keutamaan) Dividends proposed (Dividen cadangan) (30) (10) (10) Ordinary share (Saham biasa) (50) (20) Preferrence shares (Saham keutamaan) (10) General reserve (Rezab am) (50) Retained profit for the year (Untung tertahan bagi 303 150 tahun) Retained profit (Untung tertahan) 100 80 403 230 80 Additional information (Maklumat tambahan): i. Share capital of (Modal saham untuk) Amirah a. Ordinary shares (Saham biasa) of RM1 each b. Preference Share (Saham keutamaan) of RM1 each RM 600,000 RM 200,000 ii. Ahmad acquired 550,000 ordinary shares and 80,000 preference share on 1 January 2019 when the accumulated profit of Amirah was RM200,000. (Ahmad membeli 550,000 saham biasa dan 80,000 saham keutamaan pada 1 Januari 2019 pada ketika untung terkumpul Amirah adalah RM200,000.) iii. During the current year Ahmad sold plant to Amirah at a profit of RM20,000. The remaining life of the plant is 4 years and it is depreciated on a straight line basis. (Dalam tahun semasa Ahmad telah menjual loji kepada Amirah dengan untung RM20,000. Baki usia hayat loji adalah 4 tahun dan disusutnilai dengan asas garis lurus.) iv. Ahmad sold RM300,000 of inventory to Amirah at a profit of RM100,000, 80% of these remain unsold. RM50,000 of the opening inventory of Amirah were bought from Ahmad and the unrealized profit on it was RM20,000. (Ahmad telah menjual RM300,000 inventori kepada Amirah dengan untung RM100,000, 80% daripada inventori ini belum dijual. RM50,000 daripada inventori awal Amirah telah dibeli daripada Ahmad dan untung belum realis adalah RM20,000.) Required: (Dikehendaki:) Prepare the Consolidated Statement of Comprehensive Income for the group for the year ended 31 December 2020. Show all your workings. (Sediakan Penyata Pendapatan Komprehensif Digabungkan bagi kumpulan bagi tahun berakhir 31 Disember 2020. Tunjukkan semua jalan kerja anda.) (25 m)