EcoTop Bhd was incorporated with an authorized capital of RM60,000,000 consisting of RM40,000,000 ordinary shares and RM20,000,000 10% preference shares. The following is the trial balance of the company as at 31 December 2019.

	Debit		Credit
	RM		RM
Retained profit as at 1 January 2019			12,640,000
Ordinary share capital			8,400,000
10% preference shares			4,800,000
Freehold land	8,400,000
Building (at valuation)	6,880,000
Plant and machinery (at cost)	8,400,000
Motor vehicle (at cost)	6,720,000
Accumulated depreciation as at 1 January 2019:
- Building			4,520,000
- Plant and machinery			2,720,000
- Motor vehicles			960,000
Cost of sales	5,440,000
Sales			15,800,000
Administrative expenses	3,600,000
Distribution expenses	2,640,000
10% bond			3,200,000
General reserve			2,560,000
Revaluation reserve			2,240,000
Interest on bond	160,000
Trade receivables	2,160,000
Trade payables			4,384,000
Long term investments	4,040,000
Income on investments			384,000
Interim dividends:
- Ordinary dividends	680,000
- 10% preference dividends	240,000
Inventories	1,680,000
Tax paid	2,400,000
Cash at bank	9,168,000
	62,608,000		62,608,000

Additional information:

1. The net realizable value of the inventories as at 15 February 2020 is RM1,500,000.
2. Freehold land consists of Land Jelebu and Land Kemaman with carrying value of RM4,000,000 and RM4,400,000 respectively. The agent convinces that the Land Jelebu is appraised to RM5,000,000, whereas, Land Kemaman is decreased by RM1,500,000. The company adopts the revaluation model.
3. A machine costing RM250,000 was disposed on 1 October 2019 for RM100,000 at a gain of RM50,000. This transaction has not yet been recorded.
4. Depreciation is to be treated as administrative expenses except for motor vehicles to be treated as distribution costs. The depreciation charged as follows:

Building	Useful life of 50 years
Plant and machinery	Straight-line method at 10% yearly basis
Motor vehicles	Reducing balance method at 20% yearly basis

5. A provision is to be made for:

Directors emoluments	RM400,000
Auditors fees	RM480,000

6. The board of directors declared a final dividend for ordinary shares of RM1,000,000 and 10% preference shares.
7. An amount of RM1,000,000 of a 10% bond is to be paid next year. The interest is yet to be paid.
8. The tax expense for the year was RM800,000.

Required:

1. The Statement of Financial Position of EcoTop Bhd as at 31 December 2019.

(A note on property, plant, and equipment is required)