0 3 Given below are the lists of balances of the statements of financial position of G.R. Bhd. 31.12.x6 31.2 x5 RM'000 RM'000 Ordinary share capital 10,000 7000 Preference shares 2.000 Reserves 3,000 8.000 5,000 10% Loan foreign loani 4,000 5.000 Provisions for warranties 800 300 Deferred tax liabilities 3,000 2,500 Retirement benefits 1,200 900 29.000 24,700 Property, plant and equipment -cost 24.800 24 200 Accumulated depreciation 14,000 (4.500) Computer software 500 700 Research and development 1.500 700 Long-term investments 4,000 3.000 Short-term investment NI 1.000 Inventories 2.100 1.300 Receivables 3.500 1.900 Bank 100 1.100 Tax recoverable 200 Tax payable 18001 Fayables 11.800 Bank overdratt Sales Cost of sales Expenses Foreign currency transaction-gain Interest expense Dividend income Gain on disposal of short-term investments RM'ODO 15,000 17000) 8,000 14,2001 600 (4001 1,000 200 5.200 (3,000) 2,200 (1.700) 500 Tax charge Dividend paid Reserves 31.12.X6 RM 000 3112 x5 RM'000 2.000 Share premium Capital redemption reserve Hevaluation reserve Retained profits 8,000 1000 2.000 2000 1300 2.500 Additional information Capital redemption reserve Revaluation reserve Retained profits 1.000 2,000 2,000 1,500 2,500 Additional information (a) Preference shares were redeemed and the premium on redemption of 10% was written off against the share premium. No new shares y Te issued in order to facilitate the redemption of preference shares. (b) A fully depreciated plant costing RM1.7 million was disposed of a gain of RM500,000 (c) A piece of land was revalued and the surplus on revaluation was RM500,000 (d) The long-term loan is a foreign loan and there was a gain or retranslating the loan into ringgit at year-end. (e) No long-term investments were sold off during the year x6. ( The short-term investments do not qualify as cash equivalents. During the vear, short-term investments costing RM1 million were sold for RM1.2 million. (g) Research and development costs capitalised during the year were RM1.3. Development costs were amortised and charged as operating expenses Required Prepare the statement of cash flows and all relevant notes 0 3 Given below are the lists of balances of the statements of financial position of G.R. Bhd. 31.12.x6 31.2 x5 RM'000 RM'000 Ordinary share capital 10,000 7000 Preference shares 2.000 Reserves 3,000 8.000 5,000 10% Loan foreign loani 4,000 5.000 Provisions for warranties 800 300 Deferred tax liabilities 3,000 2,500 Retirement benefits 1,200 900 29.000 24,700 Property, plant and equipment -cost 24.800 24 200 Accumulated depreciation 14,000 (4.500) Computer software 500 700 Research and development 1.500 700 Long-term investments 4,000 3.000 Short-term investment NI 1.000 Inventories 2.100 1.300 Receivables 3.500 1.900 Bank 100 1.100 Tax recoverable 200 Tax payable 18001 Fayables 11.800 Bank overdratt Sales Cost of sales Expenses Foreign currency transaction-gain Interest expense Dividend income Gain on disposal of short-term investments RM'ODO 15,000 17000) 8,000 14,2001 600 (4001 1,000 200 5.200 (3,000) 2,200 (1.700) 500 Tax charge Dividend paid Reserves 31.12.X6 RM 000 3112 x5 RM'000 2.000 Share premium Capital redemption reserve Hevaluation reserve Retained profits 8,000 1000 2.000 2000 1300 2.500 Additional information Capital redemption reserve Revaluation reserve Retained profits 1.000 2,000 2,000 1,500 2,500 Additional information (a) Preference shares were redeemed and the premium on redemption of 10% was written off against the share premium. No new shares y Te issued in order to facilitate the redemption of preference shares. (b) A fully depreciated plant costing RM1.7 million was disposed of a gain of RM500,000 (c) A piece of land was revalued and the surplus on revaluation was RM500,000 (d) The long-term loan is a foreign loan and there was a gain or retranslating the loan into ringgit at year-end. (e) No long-term investments were sold off during the year x6. ( The short-term investments do not qualify as cash equivalents. During the vear, short-term investments costing RM1 million were sold for RM1.2 million. (g) Research and development costs capitalised during the year were RM1.3. Development costs were amortised and charged as operating expenses Required Prepare the statement of cash flows and all relevant notes