Question 1 DELTA Bhd is involved in the manufacturing, packaging and marketing of micro fibre products in Kajang, Selangor. Below is the trial balance of DELTA Bhd for the year ended 31 March 2022: Particulars Revenue Debit (RM) Credit (RM) 169,795,000 Cost of sales 69,310,000 Interim dividend paid 16,000,000 Administrative expenses 31,025,000 Distribution expenses 28,331,000 Finance cost 1,900,000 Freehold land 142,600,000 Building at cost 90,650,000 Plant and equipment at cost 27,000,000 Accumulated depreciation: Building Plant and equipment 9,065,000 17,010,000 Investment property 4,628,000 Development cost 60,800,000 Investment in fixed deposit 21,200,000 256,000,000 Ordinary share capital 256,000,000 Retained earning 66,915,000 Asset revaluation reserve 16,000,000 Trade receivables and payables 4,184,000 1,152,000 Cash and bank [balance before taken into account note (iv) and note (v)] 33,000,000 Inventories 3,658,000 Income tax paid 1,651,000 535,937,000 535,937,000