The test explicitly warned on existence of a bug in its 27th part.
The expected values of prepare and commit counters changed, corrected, by
fixes to bug#40221.
Notice, that binlog does not have to register for a statement with
the statement binlog-format because the statement rollback does not need
to do anything in that mode. It's not so with the ROW format which was
bug#40221 concern.

Fixed with correcting the expected values of the mentioned counters and
explained that with comments in the test.