Section A - Answer ALL question. (Compulsory) [Total: 40 marks] Q1. Johan group's summarized consolidated financial statement for the year ended 31 July 2020 are as follows: Johan Bhd: Consolidated Statement of Profit or Loss and Other Comprehensive Income for the years ended 31 July 2020 and 2019 2020 RM Mil 2019 RM'* Mil Revenue Cost of sales 9,650 8,790 (4,900) (5,750) Gross profit 4,750 3,040 Operating expenses (3,756) (3.020) Gains on revaluation of financial assets 26 40 Finance costs (49) (33) Profit (loss) before taxation 971 Income tax expense (80) 20 27 Profit for the year 891 27 Profit for the year attributable to: Owners of the parent 876 Non-controlling interests 15 20 27 Profit for the year 891 27