Below is the trial balance of A Berhad as at 31 August 2016.

A Berhad
Trial Balance as at 31 August 2016
Debit Credit
RM RM
5-year bonds payable 60,000
Inventories 43,200
Trade receivable and payable 36,800 38,500
Interest receivable 200
Cash 56,700
Short term notes receivable 10,000
Interest revenue 500
Distribution costs 29,400
Administrative expense 18,500
Finance costs 2,600
Tax expense 33,200
Cost of sales 161,800
Property, plant and equipment 256,000
Intangible assets 48,000
Revenue 383,100
Share capital 150,000
Retained earnings 84,300
Dividend 20,000
716,400 716,400

You are required to prepare for A Berhad:

a) Statement of profit or loss and other comprehensive income for the year ended 31 August 2016;
b) Statement of changes in equity for the year ended 31 August 2016; and
c) Statement of financial position as at that date.
Below is the trial balance of B Berhad as at 30 September 2016.

B Berhad
Trial Balance as at 30 September 2016
Debit Credit
RM RM
18-month fixed deposit 34,000
Inventories 65,500
Trade receivable 42,400
Rental payable 3,000
Cash 20,100
Trade payable 73,200
2-year notes payable 180,000
Interest income 11,800
Finance costs 5,800
Tax expense 13,700
Distribution costs 22,000
Administrative expense 59,400
Property, plant and equipment 256,600
Intangible assets 50,800
Share capital 120,000
Retained earnings 39,400
Dividend 32,000
Revenue 522,100
Cost of sales 347,200
949,500 949,500

You are required to prepare for B Berhad:

a) Statement of profit or loss and other comprehensive income for the year ended 30 September
2016;
b) Statement of changes in equity for the year ended 30 September 2016; and
c) Statement of financial position as at that date.
Below is the trial balance of C Berhad as at 30 April 2016.

C Berhad
Trial Balance as at 30 April 2016
Debit Credit
RM RM
Sales 437,600
Cost of sales 256,200
Inventories 12,700
Trade receivable 18,900
Rental receivable 6,400
Cash 18,200
Trade payable 23,900
6-month notes receivable 60,000
Rental revenue 34,400
Distribution costs 10,600
Administrative expense 28,300
Finance costs 7,200
Tax expense 8,900
10-year bank loan 50,000
Property, plant and equipment 131,800
Intangible assets 20,100
Share capital 80,000
Retained earnings 44,600
Dividend 2,000
625,900 625,900

You are required to prepare for C Berhad:

a) Statement of profit or loss and other comprehensive income for the year ended 30 April 2016;
b) Statement of changes in equity for the year ended 30 April 2016; and
c) Statement of financial position as at that date.
Below is the trial balance of D Berhad as at 30 June 2016.

D Berhad
Trial Balance as at 30 June 2016
Debit Credit
RM RM
Share capital 100,000
Retained earnings 88,400
Inventories 78,400
Dividend 25,600
Trade receivable 68,200
Income from investment 4,500
Cash 10,600
Trade payable 63,500
10-year bank loan 80,000
Interest payable 2,800
Distribution costs 43,700
Administrative expense 63,900
Finance costs 20,500
Tax expense 8,800
Long term investment 66,500
Property, plant and equipment 215,700
Intangible assets 86,400
Revenue 636,300
Cost of sales 308,400
986,100 986,100

You are required to prepare for D Berhad:

a) Statement of profit or loss and other comprehensive income for the year ended 30 June 2016;
b) Statement of changes in equity for the year ended 30 June 2016; and
c) Statement of financial position as at that date.
Below is the trial balance of E Berhad as at 31 March 2016.

E Berhad
Trial Balance as at 31 March 2016
Debit Credit
RM RM
Finance costs 9,600
Tax expense 2,300
Distribution costs 21,700
Administrative expense 33,300
3-year bonds payable 215,000
Inventories 36,400
Trade receivable 68,300
Interest receivable 800
Cash 24,800
Trade payable 56,900
6-month notes receivable 40,000
Interest revenue 3,200
Revenue 368,500
Cost of sales 309,100
Property, plant and equipment 213,800
Intangible assets 43,200
Share capital 120,000
Retained earnings 43,700
Dividend 4,000
807,300 807,300

You are required to prepare for E Berhad:

a) Statement of profit or loss and other comprehensive income for the year ended 31 March 2016;
b) Statement of changes in equity for the year ended 31 March 2016; and
c) Statement of financial position as at that date.