The summarized statement of financial position of Tlink Sdn Bhd are as follows: 2019 (RM) 2020 (RM) Non-current assets Land 29,500 43,500 Property, plant, and equipment 56,000 48,700 less: accumulated depreciation (2,800) (3,360) 53,200 45,340 Motor vehicles 46,000 46,000 less: accumulated depreciation (1,380) (1,840) 44,620 44,160 127,320 133,000 Current assets Inventory Account receivables Cash and Bank 16,800 12,300 9,230 6,230 3,350 6,950 156,700 158,480 Non-current liabilities Loan from Shuresh 33,600 25,600 Current liabilities Account payables 18,900 23,900 52,500 49,500 Financed by: Capital - as at 1 January 44,800 45,000 - additional 30,000 42,000 Drawings Net profit (6,700) (9,000) 22,700 12,980 156,700 158,480