On $1$ January $2019,$ Von Braun Limited $(\text{'}$VB$\text{'})$ purchased a machine for $$45,000,000$

for the production of $5G$ mobile phones. VB uses the revaluation model for

accounting its property, plant and equipment. It was estimated that the machine had a

useful life of $10$ years. Depreciation was calculated on a straight$-$line basis. The

machine was revalued to $$42,300,000$ as at $31$ December $2019$ and further revalued to

$$30,000,000$ and $$26,250,000$ as at $31$ December $2020$ and $31$ December $2021$

respectively. In $2022,$ the technology of satellite$-$connected phone had a successful

breakthrough and $5G$ mobile phone was facing great challenge. The fair value of the

machine dropped to $$14,400,000$ as at $31$ December $2022.$ VB disposed the machine

for $$9,000,000$ cash as at $1$ April $2023.$

c$)$ Prepare the extract of statement of financial position as at $31$ December $2019,$

$2020,2021$ and $2022$ for VB$.$