You are required to prepare in publishable form a statement of comprehensive income and a statement of changes in equity for the year ended 30 September 20X9, and a statement of financial position at that date. Statement of comprehensive income for D. Cooper Ltd. for the year ended 30 September 2009 Marks Cost of sales Opening inventory Purchases Closing inventory Other income (investment income) Selling and distribution expenses Allowance for irrecoverable receivables Bad debts (irrecoverable receivables) Administration expenses Directors' salaries Rates (4,650 - [3/6 x 2,300]) Light and heat Audit fees Depreciation expenses Finance costs Other costs Plant hire Preliminary expenses Sales revenue COS Gross Profit Total expenses/costs Profit before taxation Profit for the year 135,250 650 1 1 1 1 1 1 1 1 1 1 1 NN 2 2 NN 2 2 1 1 1 1 (23 points)