Kumeri Ltd (Kumeri) is a real estate company which reports under International Financial Reporting Standards (IFRSs). The Office Building of Kumeri had a net carrying amount of GH¢18 million at the beginning of the financial year 1 January 2019. The property was held under the cost model. As its residual value was estimated at more than its cost due to a buoyant property market, no depreciation had been charged. As part of a relocation of the company's business, the property became vacant and was leased out to a third party on 1 April 2019 (under a six-month short lease). At the time the property was leased out, its fair value was GH¢22 million. At the end of the lease, the company decided to transfer the property to its inventories of properties for sale in the ordinary course of its business. At that date the value of the property was GH¢21 million. The property was sold in December 2019 for GH¢21.3 million. The company uses the fair value model for its investment property. 

Determine the amounts to be recognised in profit or loss and in other comprehensive income in respect of the property for the year ended 31 December 2019.