Prepare a statement to calculate the adjusted profit for year ended 31 March 2021, taking into account additional information 1 to 4.

Vaccine Traders (Reg. No. W1804) is a drugstore that buys and sells vaccine and herbs for contagious diseases. It's non-current assets at 31 March 2020 and 31 March 2021 are as follows: 31 March 2021 31 March 2020 Non-current assets RM'000 RM'000 Cost Land and building 2,400 2,400 Plant and machinery 540 420 Motor vehicles 320 240 Accumulated depreciation Land and building Plant and machinery Motor vehicles 192 264 184 160 195 150 The following additional information was available: 1. Land and buildings represent the entity's office premises. One-third of the value is attributable to buildings and two-thirds to land. On 1 April 2020 land and buildings were revalued at RM2,700 000. No accounting entries to record this had been made. 2. A new motor vehicle was purchased for RM110.000. This was paid for with a cheque for RM80,000 and the part-exchange of an old motor vehicle. The old vehicle had cost RM75,000 and had been depreciated by RM27,000. The cheque payment had been recorded in the bank account and motor vehicle at cost account. 3. A customer who owed RM23,500 was unable to pay. Vaccine Traders has agreed to take over one of the customer's machines at the value of RM20.000 in full settlement of the debt. The machine was received on 15 February 2021. No record had been made of this arrangement 4. Depreciation has been charged as follows and included as an expense when calculating the draft profit for the year. Land Nil Buildings 4% per annum on cost Plant and machinery 20% per annum using reducing balance method Motor vehicles 20% per annum using reducing balance method A full year's depreciation is charged in the year of purchase and no depreciation in the year of disposal. The draft profit for the year ended 31 March 2021 was RM95,000