217912 s, 48 minutes remaining Trial Balance as at 31st December 2020 Share capital (1) Share premium account 500,000 200,000 Factory cost 1,500,000 Factory depreciation as at 31.12.20 150,000 PPE cost 2,161,884 PPE accumulated depreciation at 31.12.19 292,568 Development costs Turbo 54,882 Opening inventory 157,000 Trade receivables 183,348 Bank 9,422 Trade payables 212,218 Loan 130,000 Deferred tax 102,540 Revenue 1,440,275 Raw material purchases. 612,341 Production costs 87,018 Administrative costs 134,134 Distribution costs 47,877 Factory depreciation 15,000 Dividend 50,000 Income tax 5,500 Suspense 126,250 3,159,351 Retained earnings b/f 1,853,555 5,012,906 5,012,906 2 5 6