The following are summary financial statements for Kuala Lumpur DIY Plc. Non-current assets Current assets Total assets 20X4 $000 20X9 $000 115 410 650 1,000 765 1,410 Capital and reserves 210 270 Non-current liabilities 42 158 Current liabilities 513 982 765 1,410 Sales revenue 1,200 3,010 Cost of sales, expenses and interest 1,102 2,860 Profit before tax 98 150 Tax and distributions 33 133 Retained earnings 65 17 Notes: Cost of sales was $530,000 for 20X4 and $1,330,000 for 20X9. Trade receivables are 50% of current assets; trade payables 25% of current liabilities for both years.