The following was extracted from the statement of financial position of Paddington Ltd:

20182017$000$000Land172149Buildings186225Accumulated depreciationbuildings(75)(81)Equipment437437Accumulated depreciationequipment(214)(149)Accrued expenses2711Final dividends payable1612Share capital491420Revaluation reserve3217General reserve7829Retained earnings314280

The following additional information during the year is provided:

• Buildings with an original cost of $89 000 and accumulated depreciation of $43 000 were sold.
• A parcel of land with an original cost of $60 000 was disposed of.
• Another parcel of land was revalued upward.
• A bonus share issue of $15 000 was declared out of revaluation reserve.