188 Chapter 5 5.5 Iul? Danny Care Entity ement of profit or loss and other comprehensive income and statements of financia position are given below. Statement of Profit or loss and Other Comprehensive Income for the Year ended 31 December x5 RM'000 1,440 (140) (180) (200) Revenue (sales) Materials consumed Staff cost Depreciation Loss on sale of plant 890 (40) 05 Interest expense Gain on sale of investment Income from investment Profit before taxation Taxation Profit after taxation Other comprehensive income Surplus on revaluation of land Total comprehensive income Statements of Financial Position as at 31 December RM'000 1,320 500 RM'000 1,100 550 110 320 Ordinary shares Preference shares Revaluation reserve Retained earnings Non-current liabilities 8 percent debentures Current liabilities Bank overdraft Trade payables Tax payable 10 3,488 2.717 1,750 (120) 1,170 478 110 1,650 (110) Non-current assets Land and building (revalued) Accumulated depreciation - building Plant and machinery - carrying value Development expenditure Investment Current assets Inventories Trade receivables Cash in hand 790 40 33 3,488 Poditional information: 3 Dividends paid during the year on preference shares were RM50,000 and on ordinary shares were RM72,000. A plant was disposed of for RM200,000. Its carrying amount was RM230,000. Land was revalued and surplus on revaluation was RM100,000. No property was acquired or disposed during the year. There was no amortisation of development expenditure. = No new investments were acquired. Preference shares and debentures were redeemed. No premium was paid for the redemption. Required: Preoare the statement of cash flows