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The following balances were extracted from the books of Samurai Sdn Bhd for the year ended $31$ December $2022.$

$\backslash$table$[[,$RM$\text{'}000],[$Retained profit $31$ December $2021,12,000],[$Inventory $1$ January $2022,50,300],[$Purchases$,85,800],[$Sales$,200,000],[$Return inwards,$2,300],[$Return outwards,$1,600],[$Carriage inwards,$1,200],[$Discount received for purchases,$860],[$Directors$\text{'}$ remuneration,$5,400],[$Distribution expenses,$2,580],[$Administrative expenses,$3,760],[$Rental income $($Commercial shoplot$),12,000],[$Debenture interest,$1,620],[$Interest received on fixed deposit,$1,432],[$Commission receivable,$2,600],[$Interim ordinary shares dividends,$4,200],[$Motor vehicles at cost $-$ Distribution,$19,000],[,12,000],[$Plant and machinery at cost$,52,000],[$Wages $-$ Warehouse staff,$1,740],[$Wages and salaries,$3,680],[$Maintenance of motor vehicles $-$ Distribution,$2,040],[$Advertising and promotion,$3,220],[$Discount allowed on sales,$1,820],[,]]$

Additional information:

i$.$ Inventory at $31$ December $2022$ was RM$13,500.$

ii$.$ Wages and Salary were to be apportioned as: Distribution $25\%$ and administration $75\%.$

iii. Depreciation policy of Samurai is:

Motor Vehicles at rate of $20\%$ on cost per annum

Plant and Machinery $($which was used for production$)$ at rate of $10\%$ on cost per annum

iv$.$ Accrued Auditors' Fees amounted to RM$3,300.$

v$.$ Corporate tax was estimated to be RM$8,200.$

vi$.$ RM$6,000$ was to be transferred to General Reserve.

vii. Proposed Ordinary Share Dividends amounted to RM$10,800.$

Required:

Prepare the Statement of Comprehensive Income for the year ended $31$ December $2022$ by adopting the function of expense or "cost of sales" method in accordance with MFRS $101$ Presentation of Financial Statements: $($Show workings where appropriate$).$

$(40$ marks$)$

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