2 Klean Limited commenced business on 1 January 2020. The head office is in Ghana and there is a branch in Gambia. The currency unit of Gambia is the Dalasi (D). Head Office Books Debit Credit Gambia Branch Books Debit Credit GH GH D D cosms Branch current account 130,560 Bank 21,120 clus ls Trade payables 2,112,000 42,240 Property, plant and equipment (NBV) 2,956,800 Averes Head Office Current account 79,200 4,646,400 Net profit for the year 10,137,600 dos Closs Stated capital Inventory -31/12/2020 105,600 2,534,400 172,800 cles Trade receivables 52,800 3,801,600 36.969 5,068,800 320.640 320.640 15.628.800 15.628.800 Additional Information: The trial balance of the head office was prepared before any entries had been made in respect of any profits or losses of the branch. Remittances from head office to branch and from branch to head office were recorded in the books at the actual amounts paid and received. The rates of exchange were: On 1st January 2020 Average rate for year 2020 On 31 December 2020 Required: D80 GH1 D70.4 -GH1 D64 = GH1 244,200 a) Prepare the Trial Balance of the Gambia branch as at 31 December 2020, in Ghana cedi (10 marks) b) Prepare a summary of the Statement of Financial Position of Klean Limited as at 31 December 2020. (10 marks) (Total: 20 marks)