i dont really understand

4.5 The following trial balance was extracted from the ledgers of Spices Bhd at 31 March x5: Trial Balance as at 31 March x5 Debit Credit RM'000 RM'000 Turnover Inventory at 1 April x4 681,000 15,000 Trade receivables and payables 82,000 Purchases 41,000 323,000 Administrative expenses 82,000 Selling and distribution expenses 102,000 Other expenses 8,000 Plant and machinery (at cost) 220,000 Building (at cost) 600,000 Freehold land (at cost) 108,000 Accumulated depreciation at 1 April x4 Plant and machinery 85,000 Building 210,000 Investment in equity shares (through profit or loss) 25,000 Cash in hand and bank 8,500 Directors' remuneration 24,000 Auditors' fees 2,000 Ordinary share capital - 300 million shares 342,000 Retained profit at 1 April x4 47,500 0% debentures, repayable in 10 years 120,000 Interim dividends paid 20,000 Debenture interest paid 12,000 Tax paid 25,000 Suspense account (see points 8 and 9 below) 130,000 1,656,500 1,656,500 The following additional information at 31 March x5 is available: a. A physical inventory check revealed inventory at cost of RM16,000,000. However, inventory costing RM4,000,000 was damaged and it was estimated that it could be sold for RM1,500,000. 6 . The 10 percent debentures were issued on 1 April x4. The transaction cost of RM2,000,000 was included in other expenses. The effective interest rate is 12 percent. C. Depreciation is charged on the following assets: Building: 4 percent on cost (part of administrative expenses) Plant and machinery: 10 percent on cost (part of selling expense) d. The tax expense for the year is RM21,000,000. The amount shown in the trial balance is the amount paid for the current financial year and RM2,000,000 under-provision of tax for the previous year. e. The directors proposed a dividend of RM30,000,000 after the year-end. f . The freehold land had a fair value of RM120,000,000 on 31 March x5. This value is to be incorporated into the financial records. The land is owner-occupied. g. The fair value of the equity investment on 31 March x5 was RM27,500,000. h . On 1 October x4, plant and machinery including a machine with a historical cost of RM20,000,000 and accumulated depreciation as at 1 April x4 of RM12,000,000 was sold for RM5,000,000. The proceeds were credited to the suspense account. The machine and the corresponding accumulated depreciation have not been derecognised. i. At the end of the year, the company issued 100,000,000 ordinary shares for RM 125,000,000. The proceeds were recorded in the suspense account. Required: Prepare the statement of profit or loss and other comprehensive income for the year ended 31 March x5 and the statement of financial position as at 31 March x5