Extracts from the consolidated financial statements of the AH Group for the year ended 30 June 20X5 are given below: Consolidated Statement of Profit or Loss for the year ended 30 June 20X5 000 Revenue 85,000 Cost of Sales (60,750) Gross profit 24,250 Operating expenses (5,650) Profit from operations 18,600 Finance cost (1,400) Profit before disposal of property 17,200 Disposal of property (note 2)