Problem: Build Milko Corporation has two contracts in progress, the details of which are as follows:

	A Corp	B Corp
	In Millions
Total Contract Price	300	300
Cost Incurred to Date	90	150
Estimated costs to completion	135	225
Payments invoiced and received	116	116

Build Milko Corporation measures satisfaction of performance obligations based on percentage of work certified as complete.

Required: Show extracts from the statement of profit or loss and other comprehensive income and the statement of financial position for each contract, assuming they both are certified as 40% and 36% complete.