ains/(losses) on sale of non-current assets ccumul ated depreciation machinery ccumulated depreciation equipment Additional information 56 goo 10500 1 ooo 126 050 (I) A bonus dividend, on the basis of 3 ordinary shares for every 30 ordinary shares held, was paid in January 2017 out of other reserves existing at acquisition date. (2) On I July 2016, Sublime Ltd has on hand inventory worth 56 000 transferred from Peace Ltd in June 2016. The inventory had previously cost Peace Ltd SS Profit in inventory on hand at 30 June 2016 is SIOC By 30 June 2017, Sublime Ltd had sold all S 000 of the inventory to external parties. (3) On I January 2017 , Peace Ltd acquired ST 500 worth of inventory for cash from Sublime Ltd. The inventory had previcrusly cost Sublime Ltd SS 500. By 30 June 2017, Peace Ltd had sold SS 625 of the transferred inventory for 58 000 to external entities. (4) On I January 2016, Sublime Ltd sold equipment to Peace Ltd for 54 000. This had originally cost Sublime Ltd S 000 and had a carrying amount at the time of sale of 53 500. Both entities charge depreciation at a rate of 10% p_a_ straight-line.