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. Green Pty Ltd has given the following capital transactions during the year ending 3 1 December 2 0 2 1 . Details of Buildings

. Green Pty Ltd has given the following capital transactions during the year ending 31 December 2021.
Details of Buildings
1. In January 2021, Green Pty Ltd. Sold a building in Gaborone for P696,400 which cost was P 132,000 made up as follows:
P
February 1998 Land bought 20,000
May 2004 Buildings 60,000
November 2011 Improvements 52,000
2. In June 2021 Green Pty Ltd purchased a residential building in Phakalane, Gaborone for its Chief Executive officer P76,800
Details of shares
1. In October 2021 Green Pty Ltd sold its shareholding in Violet Ltd Co for P512,500 which costing in July 2005 was P787,500.
2. In November 2021 Green Pty Ltd sold 1000 shares of its shareholding of 2370 shares in Pink Ltd co. P1,400,000. The cost of these shares as follows;
May 2011-1250 shares P1,600,000
October 2013560 shares P560,000
June 2014560 shares P1,120,000
Additional Information
i. The chargeable income of Green Pty Ltd for the year ended 31 December 2021, before taking the above transactions into account was P5,475,000.
ii. Capital allowance claimed on the disposal property was P 25,600.
iii. Capital loss brought forwards P92,000.
Required:
a. Calculate the net disposal gains / losses arising on the disposal of building and shares for Green Pty Ltd. For the year ended 31 December 2021.

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