Pinto is a publicly listed company. The following financial statements of Pinto are available:

Statement of comprehensive income for the year ended 31 March 2008 $'000 Revenue 5,740 (4,840) Cost of sales Gross profit Income from and gains on investment property Distribution costs 900 60 (120) Administrative expenses (note (ii)) (350) (50) Finance costs Profit before tax 440 Income tax expense (160) Profit for the year 280 Other comprehensive income Gains on property revaluation 100 Total comprehensive income 380