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QUESTION 1 Given below are the lists of balances of the statements of profit or loss and the statement of financial position of Harimau Bhd for the year ended 31 March 2020. Statement of Profit or Loss for the year ended 31 March 2020 RM Revenue 8,382,000 Cost of sale (6.660.000) Gross profit 1,722,000 Operating expenses (750.000) Profit from operations 972.000 Investment income and fair value gain on investment 120,000 Finance cost (240.000) Profit before tax 852,000 Income tax expense (342.000) Profit for the year 510.000 Statement of financial position as at 31 March 2020 2020 2019 RM RM ASSETS Non-current assets Property, plant and equipment 7,680,000 5,640.000 Software 810,000 Current assets Investments (fair value through profit or loss) 900,000 750.000 Inventory 2,880,000 3,060.000 Trade Receivable 2,100,000 2,610.000 Bank 210.000 14.370.000 12.270.000EQUITY AND LIABILITIES Ordinary share capital (RM0.25 each) 3,900,000 2.310.000 Revaluation surplus 360,000 150.000 Retained earnings 5,700,000 5,790.000 Non-current liabilities 9% Debentures 720,000 Provision for restoration of environment 972,000 Deferred tax 108,000 150,000 Current liabilities Trade and other payables 2,100,000 3,330.000 Tax payable 360,000 300,000 Bank overdraft 150,000 240.000 14.370.000 12.270.000 Additional information: The following supporting information is available: 1. Included in the property, plant and equipment is an oil refinery that Harimau Bhd purchased on 1 April 2019. The new refinery was expected to have a useful life of 10 years. Harimau Bhd has a well-published policy that it will reinstate any environmental damage caused by its activities. The future cost to reinstate the environment at the end of 10 years was discounted at 8% to present value of RM900,000. This cost is included in the carrying value of the property, plant and equipment, and together with the unwinding of the interest, has been treated as provision. The finance cost in the statement of profit or loss includes the unwinding of the discount 2. During the year, the directors commissioned an independent valuation of land and the value of land was increased by RM210,000. 3. There was no disposal of property, plant and equipment during the year. 4. The depreciation charged for the year was RM1,530,000. 5. The software was purchased during the year for RM1,080,000. 6. The fair value of the investments had increased during the year by RM90,000. There was no disposal of investment made during the year. 7. A rights issue was made on 1 December 2019. 8. Dividend was paid during the year.Required: Prepare the statement of cash flows using the indirect method for Harimau Bhd for the year ended 31 March 2020 in accordance with MFRS 107 Statement of Cash Flow. (18 marks) (Total: 18 marks) QUESTION ? PART A Jigjaz Berhad borrowed RM 12 million on 1 January 2017 with the purpose to finance the construction work of a machinery, qualifying asset. It is expected that the construction of machinery will take three years to complete, commencing from 1 January 2017. The total expenditure incured per year were as follows: Date RM 1 January 2017 6.000,000 1 April 2018 4,000,000 1 July 2019 2.000,000 Interest on the loan was 5% per annum. The company invested the unutilised fund for a return of 3% per annum. Required: Compute the borrowing cost eligible for capitalisation and the cost of the machinery for the years ended 31 December 2017, 31 December 2018 and 31 December 2019. (8 marks)