Below is an Unadjusted Trial Balance of Jasa Tading Bhd at 31 December 2019.

	Dr. (RM)	Cr. (RM)
Account receivables	109,658
Buildings	1,372,680
Cash	1,314,264
Cost of goods sold	856,152
Equipment	504,000
Patent	60,276
Income tax expense	60,340
Inventory	551,950
Land	766,800
Maintenance and repair expenses	11,953
Office expense	14,086
Prepaid insurance	48,000
Property tax expense	1,680
Salaries and wages expenses	25,334
Sales returns and allowance	1,176
Accounts payable		36,936
Accumulated depreciation buildings		137,268
Accumulated depreciation - equipment		252,000
Deferred tax liability		21,600
Gain on revaluation of properties		29,640
Gain on sale of land		109,560
Gain on translation of foreign operations		5,880
Notes payable		194,400
Rent revenue		57,600
Retained earnings		912,720
Revaluation reserve		560,640
Translation of foreign operations reserve		263,160
Sales revenue		2,238,180
Share capital		878,765
	5,698,349	5,698,349

Additional information:

1. An unpaid salaries and wages as at 31 December 2019 is RM18,000.
2. A tenant of an office space has not yet pay a rental for December 2019 amounting RM3,000.
3. The company returned defect merchandise bought from supplier and was refunded RM3,500 in cash. The company use perpetual inventory system and this transaction has not yet been recorded.
4. The company received RM35,000 in cash from a customer on 30 December 2019 and recorded as sales revenue. However the company only managed to supply the merchandise on 3 January 2020.
5. Payment for a one-year insurance coverage was made on 1 July 2019.
6. Annual depreciation for building and equipment are based on straight line depreciation basis over a period of 50 years and 10 years respectively with no scrap value.
7. 30% of the notes payable is due next year. The note payable interest rate is 8% per annum. Prepare a Statement of Financial Position for Jasa Tading Bhd as at 31 December 2019 according to MFRS 101 Presentation of Financial Statement.