Nabil Bhd is a company engaged in software development. The information below is the extraction from company's financial statement. As the accountant of the company. you are required to prepare statement of changes in equity for the company for the year ended 30 April 201? . Following information is available The composition of the company's shareholders equity as at 1 May 2016 was as follows : RM ('ooo 000) Ordinary shares 50 Additional paid in capital 120 Capital reserves 30 Retained earnings 90 290 Additional information a) b) l) On 1 September 2016, the company issued 1 million new ordinary shares for total consideration of RM45 million . On 1 December 2016, the company issued 200.000 unit of preferred share. The cost per unit is RM15 . Profit for the financial year ended 30 June 2017 amounted to RM45 million and the company paid dividends totaling RM 10 million . As for precaution strategy. company allocated 5% from the net profit to be transfer to capital reserved 300,000 shares were bought back on 30 December 2015 at RM30 per share . During the year. company's property especially land had an increment on value. A professional valuer advise the company that one of the land is price at RM150 million on market value. The original purchase price of the land is at RM125 million