5. The trial balances for the Bowman manufacturing company as at 28 February 2017 were as follows ministrative expenses Bank Balance Delivery Charges Directors' remuneration Inventory at 1 March 2016 Land Loan stock 2030 (10%) 2 dinary Dividend rdinary Shares (50p) Plant & Machinery cost Plant & Machinery depreciation to 28 February 201 Premises Cost Premises Depreciation to 28 February 2016 Purchases Retained Earnings at 28 February 2016 65 42 les Trade Payables Trade receivables 24 ages