Mumtaz Bhd is a listed company engaged in developing housing and industrial estate. Below is the trial balance as at 30 June 2020.     Debit Credit   RM’000 RM’000 Investment property at fair value 28,660   Intangible assets on 1 July 2019 18,800   Tax recoverable on 1 July 2019 800   Revenue   158,920 Freehold land at valuation 13,400   Buildings at cost 28,400   Plant and machinery at cost 204,400   Accumulated depreciation as at 1 July 2019:     - building   4,260 - plant and machinery   85,140 Inventory on 30 June 2020 4,300   Trade receivables 7,860   Cash at bank 10,900   Ordinary shares of RM1 each   60,000 Distribution costs 4,460   Retained earnings as at 1 July 2019   6,380 Asset revaluation reserve   12,700 Cost of sales 43,780   Administrative expenses 8,560   10% Debentures   31,660 Finance costs 3,680   Income tax paid 5,720   Trade payables   24,660   383,720 383,720     Additional information:   It is the policy of the company to depreciate the building on a straight-line basis. The land is not depreciated. The first revaluation of land result in a surplus of RM3,500,000. On 1 July 2019, the land was revalued at its fair value of RM12,900,000. The company adopts the revaluation model for the land and building.   On 30 June 2020, the building was revalued at fair value of RM30,290,000. The building was previously revalued resulting in a deficit of RM1,000,000. The remaining useful life of the building is 40 years.     On 1 January 2020, Mumtaz Bhd decided to sell one of its plant that was acquired on 1 July 2017 at RM106,000,000. The expected selling price of the plant on that date is RM50,000,000 and a brokerage commission of 2% on the selling price is expected to be incurred.   It is the policy of the company to depreciate the plant and machinery on a yearly basis over a useful life of five (5) years. Depreciation on plant and machinery is charged as part of cost of sales.   The investment property has a fair value of RM29,500,000 on 30 June 2020. The company adopted the fair value model for the investment property.   The company bought a customer lists from their competitor for RM4,500,000 on 30 June 2020, which are expected to give benefit to the company in the future. The transaction has yet to be recorded in the book.   On 1 July 2019, Mumtaz Bhd entered into a contract to lease the machine for 5 years, annual rental payments are RM900,000, payable at the end of each year. The present value of lease liability is RM4,000,000 with incremental borrowing cost of 4%. The contract contains a lease.   The tax charge to profit or loss for the year is estimated to be RM5,180,000.       Required: 1. Prepare the following statements in a form suitable for publication and in compliance with the relevant Malaysian Financial Reporting Standards.   2. A statement of profit or loss and other comprehensive income for the year ended 30 June 2020. (Disclosure of earnings per share is required)   3. A statement of changes in equity for the year ended 30 June 2020.   4. A statement of financial position as at 30 June 2020. (A note on property, plant and equipment is required)