The following sapporting information is available: i. Details relating to the non-current assets are: Property, plant and equipment at: - ABC revalued the carrying value of its land and buildings by an increase of $70 million on 1 April 2022 . On 31 March 2023 ABC transferred $3 million from the revaluation reserve to retained earnings representing the realization of the revaluation reserve due to the depreciation of buildings. - During the year ABC acquired new plant at a cost of $60 million and sold some old plant for $15 million at a loss of $12 million. - There were no acquisitions or disposals of intangible assets. ii. The following extract is from the draft statement of profit or loss for the year to 31 March 2023: Penalty cost for early redemption of fixed rate loan iii. The short-term deposits meet the definition of cash equivalents. iv. Dividends of $25 million were paid during the year. The following sapporting information is available: i. Details relating to the non-current assets are: Property, plant and equipment at: - ABC revalued the carrying value of its land and buildings by an increase of $70 million on 1 April 2022 . On 31 March 2023 ABC transferred $3 million from the revaluation reserve to retained earnings representing the realization of the revaluation reserve due to the depreciation of buildings. - During the year ABC acquired new plant at a cost of $60 million and sold some old plant for $15 million at a loss of $12 million. - There were no acquisitions or disposals of intangible assets. ii. The following extract is from the draft statement of profit or loss for the year to 31 March 2023: Penalty cost for early redemption of fixed rate loan iii. The short-term deposits meet the definition of cash equivalents. iv. Dividends of $25 million were paid during the year