The trial halance for Pficer Rhd as at 21 March ono? is shnwn helnw. 1. Land is measured under revaluation model as per MFRS116 Property, Plant and Equipment. As at 31 March 2022, the land was professionally valued at RM1.7million. 2. The company had received a government grant of RM1,000,000 on 1 April 2021 to acquire a building. It is the company's policy to record government grant using deferred income in accounting for government grants received. 3. Factory and buildings was depreciated on a straight-line basis during its 26-year useful life until 31 March 2021. However, as of 1 April 2021, the remaining useful life of Factory and buildings was predicted to be fifteen (15) years. Factory and buildings depreciation is charged to the cost of sales. 4. In March 2022, 500,000 equity shares were issued at RM1 each. All proceeds were received and correctly entered in the bank account, but the corresponding entry was credited to administration expenses. No new preference shares were issued during the year ended 31 March 2022. 5. Pfiser Bhd income tax expenses for the year ended 31 March 2022 was RM8 million. 6. As at 31 March 2022, the fair value of the investment property was RM3.6 million. Required: Prepare the following, in a form suitable for publication, after taking into consideration the above information