Given below are the Statements of Financial Position and the Statement of Profit or Loss

2020 RM Sales 505,000 Cost of sales (Em Gross prot 400,000 Expenses (Em Profit before tax 148,000 Taxation (,m Profit after tax MM 2020 2019 RM RM Property, plant and equipment 355,000 300,000 Trade receivables 80,000 16,000 Inventory 145,000 120,000 Bank balance gm mm __510 000 Ordinary share capital 250,000 250,000 Retained prots m 410,500 390,000 Other payables 87,000 90,000 Trade payable , ME