Aeron Airways is an airline which treats its aircraft as complex non-current assets. The cost and other details of one of its aircraft are:

$000 estimated life

Exterior structure purchase date 1 April 2002 120,000 20 years

Interior cabin fittings replaced 1 April 2012 25,000 5 years

Engines (2 at $9 million each) replaced 1 April 2012 18,000 36,000 (flying hours)

No residual values are attributed to any of the component parts.

At 1 April 2015 the aircraft log showed it had flown 10,800 hours since 1 April 2012. In the year ended 31 March 2016, the aircraft flew for 1,200 hours for the six months to 30 September 2015 and a further 1,000 hours in the six months to 31 March 2016.

On 1 October 2015 the aircraft suffered a bird strike accident which damaged one of the engines beyond repair. This was replaced by a new engine with a life of 36,000 hours at cost of $10,800,000. The other engine was also damaged, but was repaired at a cost of $3,000,000; however, its remaining estimated life was shortened to 15,000 hours. The accident also caused cosmetic damage to the exterior of the aircraft which required repainting at a cost of $2,000,000. As the aircraft was out of service for some weeks due to the accident, Aeron Airways took the opportunity to upgrade its cabin facilities at a cost of $4,500,000. This did not increase the estimated remaining life of the cabin fittings, but the improved facilities enabled Aeron Airways to substantially increase the air fares on this aircraft.

Required:

Calculate the charges to the Statement of Comprehensive Income in respect of the aircraft for the year ended 31 March 2016 and its carrying amount in the Statement of Financial Position as at that date.