A. The accounting period for SemeQ Bhd. ends on 31 December every year. The following information relates to the ending balance shareholders' equity accounts of SemeQ Bhd. on 31 December 2014: Retained Earnings Revaluation Reserves Exchange Translation Reserve 20,000,000 Ordinary Shares of RM1 Each Share Premium RM '000 18,000 55,000 16,000 20,000 30,000 The following information relates to Semen Bhd. for the year ended 31 December 2015: 1. Profit for the year was RM35,000,000. 2. Dividend of RM15,000,000 was paid during the year. 3. Certain properties of the company were revalued upward to produce a surplus of RM12,000,000. 4. The translation of the net assets of a foreign branch produced a loss of RM3,000,000. 5. The company issued 10 million new ordinary shares of RM1 each at an issue price of RM3 per share. Required: a) Differentiate capital reserve from revenue reserve. Give an example for each type of reserve. (2 marks) b) Prepare a statement of Changes in Equity for the year ended 31 December 2015 for SemeQ Bhd. (10 marks)