The following was the Trial Balances For Flamingo Bhd as at 31 December 2017.

Particular	Debit (RM)	Credit (RM)
Turnover		364,000,000
Cost of sales	100,000,000
Ordinary Shares		319,400,000
6% Preference Shares		175,500,000
Staff salaries	14,350,000
Director's remuneration	150,000
Insurance expenses	19,800
Advertisement	250,000
Land	245,395,500
Plant and machinery at cost	122,697,700
Office equipment	31,200,000
Accumulated depreciation as at 1/1/2017:
Plant and machinery		45,000,000
Office Equipment		4,500,000
Auditors fees	40,000
Rental	250,000
General expenses	300,000
Stationeries	32,000
Investment	365,800,000
Trade Receivables and Trade Payables	560,000	120,000
Inventories as at 31/12/2017	18,600,000
10% Longterm Loan		3,000,000
Bank	10,428,000
Tax paid for the year	1,247,000
Retained earnings as at 1/1/2017		1,350,000
General Reserve		450,000
Interim dividend - 6% Preference Shares	1,000,000
Interim dividend - Ordinary Shares	1,000,000
Total	913,320,000	913,320,000

Additional information

1. Audit fees of RM 10,000 is still unpaid.  Depreciation for both plant and machinery     and office equipment are RM 12,269,800 and RM 3,350,000 respectively.
2. The 10% long term loan was effective as at 1 January 2017.

     Interest on long term loan  is still  outstanding.

3. The board of directors has declared a final dividend of 10% for ordinary shares       and outstanding 6% preference shares dividend.
4. It was also decided that RM 200,000 of general reserve is to be transferred to      retained earnings.
5. The current year tax is estimated at RM 2,000,000.

Construct the followings in a form suitable for publication (MFRS 101).

1. The Statement of Profit or Loss and Other Comprehensive Income      for the year ended 31 December 2017.

(40 marks)

2. The Statement of Financial Position as at 31 December 2017.

(30 marks)

3. The Statement of Changes in Equity for the year ended  31 December 2017.

(20 marks)

4. Notes to the account for Property, Plant and equipment