Silver Tech 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 Revenue Cost of sales Distribution costs Administrative costs Investment income Freehold land (revaluation) Building (revaluation) Machineries (cost) Motor vehicles (cost) Intangible asset Investment properties Investment 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 Debit RM'000 Credit RM'000 35,500 6,500 950 1,300 120 55,000 60,000 78,900 63,700 250 500 432 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 shares 250 Inventories 983 Bank 44,135 Account receivables 633.2 Deferred tax 369.5 Accruals Account payables 321 722.5 314,495.5 314,495.5