Terang Hati Berhad, a limited company, closes its accounts on March 31 every year. The company reported the following unadjusted trial balance on March 31, 2017:

	Debit	Credit
	RM'000	RM'000
Land	1,800
Plant and machinery	746
Patent	80
Accumulated depreciation of plant and machinery		243
Accumulated amortization of patent		8
Inventory	185
Accounts receivable	204
Allowance for doubtful accounts		12
Cash and cash equivalent	584
6% bank loan		100
Accounts payable		155
Unearned sales revenue		42
Estimated warranty payable		6
Ordinary share capital, 500,000 issued		2,000
4% Preference share capital, 60,000 issued		600
Retained earnings (as at 1/4/2016)		119
Dividends	32
Sales revenue (net)		873
Cost of sales	326
Administrative expenses	135
Selling expenses	98
Rental income		32
	4,190	4,190

Prepare the financial statements of the company after taking into account the following adjustments:

i want

The company distributed bonus shares to its ordinary shareholders; one share for every 25 held. Market price on the date was RM3.

RM24,000 of accounts receivable was determined to be uncollectible and will be written off.

Allowance for doubtful debt is estimated to be 5% of accounts receivable.