Highland company provided the following information on December 31, 2018:

Cash2,000,000

Trade and other receivables2,600,000

Property, plant and equipment-net4,600,000

Trade and other payables1,800,000

Share capital4,000,000

Revaluation surplus400,000

Retained earnings3,000,000

The general price index numbers are 112 on January 1, 2015 which is the date of incorporation, 125 on December 31, 2017 and 280 on December 31, 2018. The property, plant and equipment were acquired on January 1, 2015 but were revalued on December 31, 2017.

a) what ammount should be repoted as total assets in a hyperinflation statement of financial position

b) what is the balance of retained earnings after restatements?

c) what is the total shareholders' equity after restatement?