Financial reporting question on IAS 16

The extracts from the trial balance of Kandy as at 30 September 2014 are: GH&000 GH4000 - Land (GH5 million) and buildings - at cost 55,000 Plant and equipment - at cost 58,500 Accumulated depreciation at 1 October 2013 : buildings 20,000 : plant and equipment 34,500 The following notes are relevant: Non-current assets: The price of property has increased significantly in recent years and on 1 October 2013, the directors decided to revalue the land and buildings. The directors accepted the report of an independent surveyor who valued the land at GH8 million and the buildings at GH 39 million on that date. The remaining life of the buildings at 1 October 2013 was 15 years. Kandy does not make an annual transfer to retained profits to reflect the realisation of the revaluation gain. Plant and equipment is depreciated at 1242% per annum using the reducing balance method. No depreciation has yet been charged on any non-current asset for the year ended 30 September 2014. Depreciation is charged to cost of sales. Prepare extracts from the statement of profit or loss and other comprehensive income for Kandy for the year ended 30 September 2014 and from the statement of financial position as at the same date with regards property, plant and equipment