9. The following bolances have been extracted from the books of Wind Ladas at 30 September 2012 $ Traded 18,900 Sales reven 240,000 37,000 Building at com 14,000 Furniture and fitings at cost 66,000 18.000 Provision for depreciation Buildings 11,000 Furniture and fittings 30,000 Discount received 5,292 Retained eaming at 10 2011 10,800 24 Goodwill $9,300 Cant 696 Inventory Oct 2011 42,744 Commissions receivable 1,300 Ren 6370 Wage and 24,000 5.90 Retur 1,116 Ohe opening expe 130 37,920 P 131,568 Debri 1,300 Bad debt 2.02 5% Debentures 45,000 6% Preference shares 51 60,000 Ordinary shan $1 60,000 Galer Dividend paid Pefence half year to 31 March 2012 Ordinary 1,500 1,000 546,240 546,248 Additional informatio a) Inventory on hand at 30 September 2012 was valued at $46638 by france paid in advance 3300, and wages of $500 c) Depreciation is to be provided at 10% on cost of buildings, and 20% on the written down val of fame and fitings d) Provision for bad debts is to be adjusted to 10% of trade de The direction will honour the final preference dividend 1) A tranfer of $10,000 stained cummings to general servit be made The charge for the year is estimated a $30,000 ho Goodwill impuiment was estimated to be 10% i) The following appropriation of the expenses must be made Required: R Wages & Salaries 60% 50% Prepare the final accounts for Wind Ltd. Selling & Dist 20% 40% 50%