Help me with B please

The trial balance extracted from the books of IT Times Bhd as at 31 May 2010 was as follows: Dr Cr RM'000 RM'000 Software licenses 50 Factory at cost 176 Buildings at cost 592 Buildings, accumulated depreciation, at 1 June 2009 48 Factory,accumulated depreciation, at 1 June 2009 88 Land at cost 188 Bank balance 30 Retained profit as at 1 June 2009 104 10% Debentures 40 Debenture interest paid 4 Dividend paid 20 Revenue 1510 Returns inwards 28 Wages and salaries 144 Insurance 14 Utilities 70 Inventory at 1 June 2009 128 Administrative expenses 64 Provision for debtors, at 1 June 2009 8 Purchases 884 Discounts received 76 Trade creditors 200 Trade debtors 256 Director's remuneration 56 RM 1 Ordinary shares 570 Share premium account 60 2,704 2,704(b) Prepare the Statement of Financial Position for the year ended 31 May 201 l. (15 marks) Additional information as at 31 May 2010 i. Ending inventory has been valued at RM60, 000. ii. Utilities of RM12, 000 for May 2010 have not been invoiced or recorded iii. Insurance expenses include RMZ, 000 for June and July 2010. iv. The provision for debtors is to be increased by 95% of trade debtors. The increase should be charged to administrative expenses. v. Factory is depreciated at 25% per annum using the reducing balance method. The entire charge is to be allocated to cost of sales. vi. Buildings are depreciated at 5% per annum on their original cost, allocated 50% to cost of sales, 30% to distribution costs and 20% to administrative expenses. vii. Land was revalued at 31 May 2010 to RM200, 000. viii. Software licenses were purchased on 1 December 2009 and have useful life of ve years from that date. Impairments is calculated on a monthly basis and charged to administrative expenses. ix. Corporation tax has been calculated as RM40, 000 for the year. The expenses listed below should be apportioned as indicated: ..s... mm... Expense \