A The following are the trial balances of ATH Ltd, GLE Ltd, and FRN Ltd as at 31 December 2014.

\begin{tabular}{|c|c|c|c|}

\hline \multirow[b]{3}{*}{ oll } & ATH Ltd & GLE Ltd & FRN Ltd \\

\hline & \begin{tabular}{llll}

$£$ & & 1 \\

\end{tabular} & $£$ & $£$ \\

\hline & 100,000 & 30,000 & 20,000 \\

\hline Retained profits - balance at 31.12.2013 & 15,600 & 6,000 & 1,900 \\

\hline Current liabilities & 20,750 & 15,900 & 18,350 \\

\hline Sales & 194,000 & 116,000 & 84,000 \\

\hline Dividend received from GLE Ltd & $\frac{1,200}{331,550}$ & $\overline{167.900}$ & $\frac{-}{124.250}$ \\

\hline Non-current assets & 45,000 & 29,000 & 25,000 \\

\hline Current assets & 46,000 & 27,500 & $17,500 \quad$ \\

\hline 24,000 ordinary shares in GLE Ltd at cost & 33,700 & - & - \\

\hline 20,000 ordinary shares in FRN Ltd at cost & 21,250 & - & \\

\hline Cost of goods sold & 153,000 & 87,000 & 63,000 \\

\hline General expenses & 32,600 & 22,900 & $18,750 \quad$ \\

\hline Dividend for 2014, paid on