Ordinary shares of RM I each Revaluation reserve 10% debentures, repayable in 10 years Dividend paid for Year 2018 Interim dividend paid Deferred tax liability Tax paid Additional in formation: 44 36 2,264 800 70 200 20 2,264 1. Sales revenue for the year was RM and cost of sales was RM 800,000. The sales revenue includes sales of RMI 00,000 of maturing inventory to En Ali on 1 July2019. The cost of goods at the date of sale was RM80,000 and Sun Flower Tools Bhd has an option to repurchase these goods at any time within three years of the sale at a price plus accrued interest from the date of sale of per annum At 31 December 2019, the option has not been exercised, but it is highly likely that it will be before the date lapses.