Honey Bhd. (Honey) is a company in Malaysia which is involved in biscuit manufacturing. Due to a high demand of their biscuits from the consumers, Honey purchased another two plants for biscuits production on 1 December 2019. The initial costs of Plants A and B were RM850,000 and RM380,000 respectively. Both plants have useful lives of 15 years, and Honey adopts the straight-line depreciation for all its property, plant and equipment. Honey uses the revaluation model for all its plants, and an annual transfer is made from the revaluation surplus to retained earnings for the excess depreciation. The fair values of Plant A at 30 November 2020 and 30 November 2021 were RM830,000 and RM600,000 respectively. The fair values of Plant B at 30 November 2020 and 30 November 2021 were RM310,000 and RM285,000 respectively. 

1. Required: 
2. In accordance with IAS 16/ MFRS 116 Property, Plant and Equipment, prepare relevant extracts of the financial statements of Honey Bhd. relating to the above plants for the years ended 30 November 2020 and 30 November 2021.