please show complete working to address amount :)

Question 1 The Trial Balance of Berkat, a public company as of 31 December 2021 is as following: Debit RM1000 Credit RM1000 40,000 Sales Cost of sales 30,000 Inventory 2,000 Selling and distribution expenses 2,000 Administrative expenses 1,500 Directors' salaries 200 Auditors' fee 250 Dividend received 100 Interest income 50 Depreciation Expenses: Building 300 650 Plant and equipment 2 million 8% preference shares 5 million ordinary shares 2,000 17,000 Retained profits at 1 January 2021 20,680 Trade payables 5.000 Trade receivables 3,000 Bank balance 500 Interim Dividends Paid: Preference dividends 80 Ordinary dividends 50 Tax under-provided in year 2020 50 Tax paid for current year 1.750 Investment in equity shares of listed companies, classified as fair Value through profit or loss Investment in loan stock of listed companies, 900 classified as non-current 600 Freehold land 19,000 41,000 Building (at cost) Plant and equipment (at cost) 12.000 Accumulated Depreciation at 31 December 2021 Building 26,000 Plant and equipment 5,000 115,830 115,830 Additional information: 1. The tax expense for the year is RM2,350,000 2. At year-end the fair value of investment in equity shares is RM920,000. There is no change in the value of the loan stock investment. 3. Equity shares issued during the year total 2 million at RM7 per share. 4. Depreciation is charged as follows: cost of sales 50 percent, administrative expenses 30 percent and selling expenses 20 percent. Required: (a) Prepare the statement of profit or loss for the year ended 31 December 2021. (10 marks) (b) Prepare the Statement of Changes in Equity. (5 marks) (c) Prepare the Statement of Financial Position as at 31 December 2021. (5 marks) [20 marks]