The draft Statements of Profit or Loss and Statements of Changes in Equity for the year ended 31 December 2021 of Melur

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The draft Statements of Profit or Lossand Statements of Changes in Equity for the year ended 31 December2021 of Melur Bhd and Cempaka Bhd are set out below: -
Statements of Profit or Loss for the year ended 31 December2021
Turnover
Melur Bhd RM’000
3,000
Cempaka BhdRM’000
2,000
Cost of sales
(800)
(1,000)
Gross profit
2,200
1,000
Operating Expenses
(450)
(500)
Operating profit
1,750
500
Gain on sales of plant
50
-
Income from other investments
180
-
Dividend from Cempaka Bhd
75
-
Taxation
(400)
(125)
Net profit for the year
1,655
375
Statement ofChanges in Equity for the year ended 31 December 2021
Melur Bhd
Cempaka Bhd
RM’000
RM’000
Retained profit b/f on January 2021
200
700
Net profit for the year
1,655
375
Less: Appropriation:
Dividends – ordinary
(100)
(100)
Retained profit c/f on 31 December2021
1,755
975
Additional information:
Melur Bhd
Cempaka Bhd
Ordinary shares
RM800,000
RM400,000
Non-redeemable preference shares
RM450,000
RM300,000
Melur Bhd Cempaka Bhd
Transfer to generalreserve RM30,000 RM20,000
Required:
b. Prepare a Consolidated Statement of Changes in Equity(showing the group retained profits and non-controlling interestcolumn) for the year ended 31 December 2021 (show allworkings).