QUESTION 1 Gold BHD is a local manufacturing company specialising in computer and technical services. The company was listed in Bursa Malaysia since 2010 with 45,000,000 units of ordinary shares, 500,000 units of 4% redeemable preference shares and 12,000,000 units of 5% non-cumulative preference shares as at 30 June 2021. The trial balance of the company based on the unadjusted balances is shown below: Silver Tech Bhd Trial Balance as at 30 June 2021 Debit Credit RM'000 RM'000 Revenue Cost of sales 35,500 6,500 Distribution costs 950 Administrative costs 1,300 Investment income 120 Freehold land (revaluation) 55,000 Building (revaluation) 60,000 Machineries (cost) 78,900 Motor vehicles (cost) 63,700 Intangible asset 250 Investment properties 500 Investment 432 Accumulated depreciation as at 1 July 2020: - Building Machineries Motor vehicles Ordinary shares 4% redeemable preference shares 5% non-cumulative preference shares Retained profit Revaluation reserves 10,000 3,500 2,540 45,000 500 12,000 191,142. 5 1,280 2% convertible debentures 11,500 Defined benefits asset as at 1 July 2020 650 Tax paid 312.3 Interim dividend - 5% non-cumulative preference 250 shares Inventories 983 Bank 44,135 Account receivables 633.2 Deferred tax 369.5