Delta Berhad, a resident manufacturing company, is 70% Malaysian-owned and is a manufacturer of air conditioners. The income statement for the year ended 31 May 2021 is as follows: Tumover Cost of sales Note RM'000 RM'000 80,800 1 (57,880) 22,920 Dividend income 2 120 Interest income 60 180 23,100 Salaries, wages and bonuses Employees Provident Fund Donation 34 3,600 780 18 Advertising 5 3,388 Rental of premises 6 924 Foreign exchange loss 7 137 Maintenance of plant and machinery 00 118 Bad and doubtful debts 9 1,018 Depreciation Other operating expenses (allowable) 840 2,654 (13,477) Profit before taxation 9,623 Notes: 1. Cost of sales is arrived at after crediting RM48,000 in respect of the cost of goods manufactured by the company, which were withdrawn from stock for use as fixed assets by the company. The normal selling price was RM68,000. 2. On 5 May 2021, Delta Berhad received single-tier dividend amounting RM120,000.