QUESTION The following are the financial statements of Westech Bhd : Westech Bhd ended 30 June 2021 Statement of Profit or Loss and Other Comprehensive Income for the year RM'000 Turnover Cost of sales Gross profit Administrative expenses Selling and distribution cost Operating profit 37,000 (9,500) 27,500 (627) (333) 26,540 Finance costs (439) Increase in fair value of investment property 15 Investment income 250 Gain on disposal of long-term investment 115 Loss on disposal of property, plant and equipment (30) Profit before tax 26,451 Taxation (3,740) Profit for the year 22,711 Other comprehensive income: Surplus on revaluation of land Total comprehensive income 73 22,784 Westech Bhd Statement of Changes in Equity for the year ended 30 June 2021 As at 1 July 2020 Prior year adjustment Restated balance as at 1 July 2020 Revaluation surplus Issue of shares Profit for the year Dividend paid As at 30 June 2021 Ordinary shares Asset revaluation Retained profit reserve RM'000 RM'000 RM'000 37,000 935 124,000 (243) 123,757 73 4,000 22,711 (2,364) 41,000 1,008 144,104