Northern Start Berhad. Additional information: 1. Net loss for 2021 is RM20,000. 2. Cash dividends of RM4,000 were declared and paid in 2021. 3. Equipment with a cost of RM15,000 and accumulated depreciation of RM10,000 was sold for RM5,000 cash. 4. Equipment was acquired for ordinary shares. The fair market value of the shares at the time of the exchange was RM25,000. 5. Land was sold for cash at a loss of RM10,000. This was the only land transaction during the year. 6. RM12,000 of bonds were retired during the year at carrying (book) value. Required