Following are the financial statements of Mango Plc:

STATEMENT OF FINANCIAL POSITION AT 31 DECEMBER:

STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDING 31 DECEMBER 2008:

Following information are relevant:

1. During the year Mango Plc has charged depreciation of $98,000 on its property, plant and equipment and amortization of $120,000 on its intangible assets. Mango Plc has disposed a machine with carrying value of $100,000 for $125,000. There was no disposal of intangible assets. A revaluation gain of $160,000 was recognized on property, plant and equipment. There was no deferred tax on revaluation gain. 
2. During the year Mango Plc has taken a new lease of $76,000. Right-of-use-asset of lease contract is recorded in property, plant and equipment.
3. Mango Plc has recorded a fair value gain on its financial assets of $100,000 in the statement of profit or loss. Financial asset with fair value of $10,000 was sold for a net proceed after transaction cost of $9,000. 
4. Mango Plc has made a 1:5 bonus issue. The bonus issue was fully funded from retained earnings. Mango Plc also made a right issue during the period.
5. Mango Plc made a dividend payment during the period.