Lampung Bhd. is a company incorporated in Malaysia. The company is a food and beverage (F&B) packaging manufacturer. It is owned and operated by a Malaysian Expertise in the F&B packaging industry. The company has imported the highest manufacturing technology from Japan, with the strictest quality control. With the change in eating habits in today's society where they use a lot of microwave ovens, the company aims to be the leader in providing affordable packed F&B products with superior quality. Below is the trial balance of Lampung Bhd. for the year ended 30 June 2019: Debit RM'000 Credit RM'000 Sales Cost of sales Interim dividend paid Administrative expenses Selling and distribution expenses Interest expenses Tax payable 193,100 99,310 16,000 31,025 28,331 700 1,208 Freehold land at valuation as at 1 July 2018 142,600 Building at cost as at 1 July 2018 90,650 Plant and machinery at cost as at 1 July 2018 53,430 Accumulated depreciation as at 1 July 2018: Building Plant and machinery 9,065 15,915 Investment property at fair value as at 1 July 2018 4,628 Intangible assets 30,800 Fixed deposits 26,200 Ordinary share capital 255,000 Retained earnings as at 1 July 2018 63,256 Asset revaluation reserve as at 1 July 2018 (related to freehold land) 16,000 5% Debentures 28,000 Trade receivables and payables 19,484 3,603 Cash and bank 16,680 Inventories 23,658 Income tax paid 1,651 585,147 585,147 Additional information: 1. The company adopts the revaluation model for its building. As of 1 July 2018, the fair value of the building is RM95 million. On that date, the remaining useful life of the building is 25 years. As of year-end, the revaluation amount has not yet been recorded. Note: the company follows the requirement of MFRS 116 where the company makes an annual transfer to retained earnings for any revaluation surplus as the asset is being used and depreciated. 2. Asset revaluation reserve as at 1 July 2018 amounted to RM16 million as stated in the trial balance is related to the revaluation that was done a few years ago on the company's freehold land, located in Sepang. On 30 June 2019, the freehold land was