A. Sintok Tech Bhd develops and markets semiconductor-related products. The comparative Statement of Financial Position for Sintok Tech Bhd as at 31 December 2021 were as follows: CURRENT ASSETS Inventory Accounts receivable Cash SintokTech Bhd Statement of Financial Position As at 31 December 2021 2021 2020 RM RM 8,460,000 6,345,000 6,521,250 3,877,500 37,717,500 9,165,000 52,698,750 19,387,500 NON-CURRENT ASSETS Equity investment -0- 2,115,000 Building 8,250,000 20,973,750 Less: Accumulated depreciation-building -0- (4,230,000) Equipment 31,725,000 14,100,000 Less: Accumulated depreciation-equipment (1,410,000) (3,172,500) Intangible assets (net) 3,525,000 4,406,250 42,090,000 34,192,500 TOTAL ASSETS 94.788,750 53.580.000 EQUITY Share capital 38,565,000 23,265,000 Retained earnings 14,628,750 4,230,000 Total equity 53,193,750 27,495,000 CURRENT LIABILITIES Accounts payable 3,525,000 Dividends payable -0- Short-term notes payable 2,115,000 5,640,000 2,115,000 3,525,000 2,820,000 8,460,000 NON-CURRENT LIABILITY Long-term notes payable 35,955,000 17,625,000 TOTAL LIABILITIES 41.595.000 26.085.000 TOTAL EQUITY AND LIABILITIES 24.788.750 53.580.000 Additional information: 1. Equity investments were sold at RM1,198,500 above their cost. 2. Dividends paid during the year were RM3,525,000.