2.400 The Long Dwarth is a retail store Obia Nhyeda that deals in refrigerated Pawpew Chips". On 20 March 2015 the bookkeeper extracted the following tribalance Debit det GHE GHE Receivables and Payable 192.000 Land and Buildings 420.000 Returns 8.400 4300 Plant and equipment 180.000 Carriage Inwards Motor Vehicles 540.000 Carriage outwards 5,400 Furniture Fitting 50.000 Purchases and Sales 540,000 960,000 14.400 Inventory Hent and lates 7.200 Bank 216.000 Discounts 8,400 9.500 Lighting and heating 4.800 10.800 3.600 Bad debes Drawings and Capital 132.000 120.000 Building repairs 18.000 2.48.400 2.429.400 The following notes are sficant 1. Closing inventory was GH 150,000 2 GHC 1.200 represents prepaid insurance 3. Lighting and heating outstanding is GMC 2400 4 Unpaid bills relating to building repair were GHC 1.000 Good costing GH 9,00 were withdrawn by the proprietor 6 Allowance of is to be made for doubtfuldebts 7. Deprecation of 10% is to be made in respect of land and Building Motor Vehicles, Plant and Equipment and Furniture & Fittings are to be deprecated by 203 Required Prepare the financial statements of Long Dwarfs