Statement of Cash Flows 191 5.3 Morgan Bhd closes its accounts on 30 June of each year. Given below are the lists of balances for years x5 and x6. Bank Trade receivables Trade payables Inventories Accrued operating expenses Land Building (cost) Accumulated depreciation - building Plant and machinery (cost) Accumulated depreciation - plant and machinery Preference shares Ordinary shares Share premium Retained profits Tax payable Asset revaluation reserve 30 June x6 RM'000 60,250 220,000 112,600 55,000 19,000 75,000 136,000 28,000 114,000 64,000 100,000 220,000 30,000 63,650 3,000 20,000 30 June x5 RM'000 28,000 125,000 118,000 83,000 12,000 45,000 112,000 24,000 100,000 64,000 100,000 120,000 Nil 54,000 1,000 Nil