(b) Mars Ltd., a publicly traded co., has been maintaining a Gratuity Fund for its permanent employees having exceeding their service length at least 5 years from joining in service. In 2021 the company has been decided to do a Actuarial valuation of the fund to remeasure the fund. The followings are the information related with Gratuity Fund (all figures in '000): (i) The opening balance of Gratuity fund investment were Tk. 30,000 as on 1st Jan. 2021 and Gratuity Payable balance were Tk. 35,000. (ii) During the year the company paid Tk. 5,000 from this fund during employees' due resignation & retirement. (iii) The company had two investment opportunities to utilize this fund. It can invest in high quality corporate bond with an annual pay back of 5% interest per annum. The second one is to invest in 6.5% wages eamers bond. Finally decided to avail the second option. (iv) During the year the company has to terminate 8 no. employees due to their cut off redundancy plan and an extra Tk. 500 needed to pay against this. Based on actuarial valuation the company's current year present value of future obligations are Tk.8,000. (vi) Finally the actuarial valuation of the Gratuity payable as on 31st Dec. 2021 was Tk. 40,500. Required: Being a professional accountant the company's Head of Finance & Accounts wanted to know the following issues from you based on the above financial information: (1) How much to present as Gratuity Payable in the Statement of Financial Position as on 31st Dec. 2021? (2) What are the elements and corresponding figure to be present in Statement of Comprehensive income for the year ended 31st Dec. 2021?