Please Answer question 3 below. Please take note of amendments for note (iii) - Thank you.

(Question 3) The following are the trial balance (extract) relates to Amfish Bhd. as at 1 January 2019; RM'000 RM'000 Ordinary shares Retained Earnings 120,000 8,600 Land and building at cost (land element RM20 million) 100,000 Plant and machinery at cost 167,400 16,000 Accumulated depreciation of building Accumulated depreciation of plant and machinery 67,400 Additional information: i) The profit before tax for 2019 and 2020 is RM18 million RM15 million respectively. Taxis 22%. ii) Due to a recent rise of property price, Amfish Bhd. decided to revalue its land and building on 1 January 2019 to market value. The value of the land is RM120 million (land element RM24 million). The building had a remaining life of 8 years as the date of its revaluation and will transfer the revaluation reserve amount to retained earnings (2019 and 2020). ii) During the year 2020, the company had revalued its land and the market value is RM95 million. No changes on revaluation on building. iv) The company issue 10 million ordinary shares amounting RM20 million on 1 January 2019. v) On 1 March 2020, the company bought back its ordinary shares amounting RM7 million and issue bonus share amounting RM5 million vi) The company paid dividend of RM1.8 million and RM2 million for the year 2019 and 2020 respectively. Required to: Prepare the Statement of Changes in Equity for the year ended 31 December 2019 and 2020. (25 marks) and building ii) Due to a recent rise of property price, Amfish Bhd. decided to revalue its land and building on 1 January 2019 to market value The value of the land is RM120 million (land element RM24 million). The building had a remaining life of 8 years as the date o its revaluation and will transfer the revaluation reserve amount to retained earnings (2019 and 2020). iii) During the year 2020, the company had revalued its land and the market value is RM95 million. No changes on revaluation on building. RM23