Following information is available for the year 2019 and 2020 of XYZ SAOG. You are required to prepare Statement of comprehensive income and Statement of financial position.

2019	2020
Net finance charges	32516	22334
Taxation expense	818918	545790
Sales	41638212	42845900
Cost of sales	27672478	26212660
Other income	1001286	826020
Legal reserve	12777322	12415734
Retained earnings	3742920	5228032
Fair value reserve	243514	-65174
Salaries and other employee related costs	4554888	4278172
Unrealized gain on Fair value changes on available for sale investments	308688	2264658
Property, plant and equipment	35411014	38329456
Available for sale investments Long term	3188116	3150452
Non-current portion of held-to-maturity investments	3858778	5804256
Other Investments	0	1540800
Accounts and other payables	5607514	6086376
Taxation payable	668454	755446
Current portion of held-to-maturity investments	10930634	6000000
Inventories	10334502	8507048

Accounts and other receivables	18420298	14737064
General and administration	1101816	1126436
Selling and distribution	4842996	2698440
Bank balances and cash	2711782	7943244
Share capital	59242736	59242736
Employees end of service benefits	1729664	1593448
Deferred tax liability	816060	621030
Non-current portion of staff incentive	26940	134692

2. Following information is available for the year 2020 of ABC SAOG. You are required to