Allisa bhd Trial balance as at 31st Dec 2021 Debit (RM'000) Credit (RM'000) Sales Revenue Inventory as at 1 January 2021 Purchases Distribution Expenses Administrative Expenses Freehold Land at Cost Trade Receivables and Trade Payables Other Expenses Plant and Machinery (at cost) 681,000 15,000 323,000 102,000 82,000 108,000 82,000 41,000 8,000 220,000 Building (at cost) 600,000 Accumulated Depreciation at 1 January 2021: - Plant and Machinery 85,000 Building 210,000 Investment in Equity Shares (through profit or loss) 25,000 Cash in Hand and Bank 8,500 Directors' Remuneration 24,000 Auditor's Fees 2,000 Ordinary Share Capital - 300 million shares 342,000 Retained Profit at 1 January 2021 47,500 10% Debenture Repayable in 10 years 120,000 Interim Dividends Paid Debenture Interest Paid Tax Paid Suspense Account 20,000 12,000 25,000 130,000 1,656,500 1,656,000 Additional information: 1. A physical inventory check revealed inventory at cost was RM 16,000,000 and RM 4,000,000 of it was damaged and cannot be used anymore. 2. The 10 percent debentures were issued on 1 January 2021; however the transaction cost of RM 2,000,000 was recorded as other expenses. The effective interest rate is 12 percent. 3. The depreciation is charged on the following assets: Building - 4% on cost (part of administrative expenses) 4. a. b. Plant and Machinery -10% at cost (part of distribution expenses) The tax expense for the year is RM 21,000,000. The amount shown in the trial balance is the amount paid for the current financial year and RM 2,000,000 under-provision of tax for the previous year. 5. The directors proposed a dividend of RM 30,000,000 after the year-end. 6. On 1/1/2021, Alissa Bhd entered into a 3 years' operating lease agreement with Gummy Bhd for an equipment. The annual lease payment for the machine is RM15,000, payable on 1st January of each lease year at an interest rate of 5%. The transaction was not recorded by Alissa Bhd yet. Use the PVIFA table below for reference. Use no decimal in your answer.