unreleased loss on non-trading sec 140,000

net income 200,000

gain on correction errors from previous years 10,000

dividend revenue 3,000

income from operation 260,000

selling and adminisrtaive exp 600,00

interest expenses 3,000

dividend deciared and paid 20,000

retained earnings, beg 50,000

copute the retained earning statement according to IFRS