The following are details of the property, plant and equipment of Mimosa Sports Bhd. Building and plant and machinery are depreciated on a straight-line basis over 40 years and 10 years respectively. On 1 July 2019 Mimosa Sports Bhd purchased a new plant costing RM96,000,000. Depreciation for the year 2019 has not been provided for all depreciable assets of the company. The company adopted straight line method to compute depreciation for all its depreciable assets. On 31 December 2019 , the land and building were revalued to RM34,000,000 and RM60,800,000 respectively. The new values are to be incorporated in the accounts for the year ended 31 December 2019. Plant and machinery were measured based on cost model. Required: Compute the carrying amounts of Mimosa Sports Bhd's plant and machinery in accordance to the requirements of MFRS 116 Property, Plant and Equipment. (11 marks)