Additional information as at 30 June 2020: [Maklumat tambahan berikut pada 30 Jun 2020:] Provision for depreciation are to be provided based on the following. [Peruntukan susut nilai disediakan berdasarkan pada perkara berikut.] (i) • Motor vehicles [Kenderaan bermotor] 20% on book value, yearly basis (20% atas nilai buku, kadar tahunan] Furniture and fittings [Lekapan dan lengkapan] 10% on cost, yearly basis [10% atas kos, kadar tahunan] (ii) A portion of the business premises was rented out for RM1,500 month starting from 1 March 2020. [Sebahagian daripada premis perniagaan disewa dengan harga RM1,500 sebulan mulai 1 Mac 2020.] A debtor, Tan was declare a bankrupt in January 2020. The amount owed by him amounting to RM2,720 has not been adjusted yet. [Seorang penghutang, Tan diisytiharkan muflis pada Januari 2020. Jumlah yang terhutang kepadanya berjumlah RM2,720 belum diselaraskan.] (iii) (iv) A debtor Azam, paid RM740 in cash for his debt which has been written off two years ago. [Seorang penghutang Azam, membayar wang tunai RM740 untuk hutangnya yang telah dihapuskan dua tahun sebelum.] (v) It is the policy of the firm to provide 5% provision of doubtful debts on the outstanding account receivable. [Adalah menjadi dasar syarikat untuk memberikan peruntukan hutang ragu 5% atas hutang tertunggak.] (vi) Miko bank approved the loan in January 2020 and charged interest at the rate of 8% per annum thereon. [Miko Bank meluluskan pinjaman pada Januari 2020 dan dikenakan faedah pada kadar 8% setahun di atasnya.] The amount of insurance premium paid is for a coverage period of 13 month starting from February 2020. [Jumlah premium insurans yang dibayar adalah untuk tempoh perlindungan selama 13 bulan bermula dari Februari 2020.] (vii) The expenses below are still outstanding as at year end. [Perbelanjaan di bawah masih belum selesai pada akhir tahun.] (viii) • Salaries and wages [Gaji dan upah] • Utilities [Utiliti] RM4,690 RM710 The owner had consumed some goods worth RM12,680 and withdrew RM1,000 cash for personal use. [Pemilik telah menggunakan sejumlah barang bernilai RM12,680 dan mengeluarkan wang tunai RM1,000 untuk kegunaan peribadi. ] (ix) Inventory as at 30 June 2020 was RM69,900. [Inventori pada 30 Jun 2020 adalah RM69,900.] (x) ....6/- SULIT SULIT (BFT 106) -7- Required: [Dikehendaki:] a) Prepare Statement of Profit or Loss and Other Comprehensive Income for the year ended 30 June 2020. [Sediakan Penyata Untung atau Rugi dan Pendapatan Komprehensif Lain bagi tahun berakhir 30 Jun 2020.] b) Prepare the Statement of Financial Position on as at 30 June 2020.