a The following list of account balances relate to Senyo Company, a public listed company, as of 31 December 2011 LS 100,000 30,000 Equity shares (issued at LSI) 10%% Loan note (2011- 2014) (note 5) Income Suiplus-1 January 2011 Property, plant and equipment cost (note 1) Accum. Depreciation: Plant and equipment (1 January 2011) Trade Receivables 216,740 50.740 Trade Payables e Rentals (note 3) Sales Revenue (note 2) Cost of sales Distribution costs 13.400 Administrative expenses (note 2) Income tax (note 4) Loan interest paid (note 5) Inventories: 31 December 2011 3,000 69.020 Cash and cash equivalent The fellowing notes were relevant: 1 Property plant and equipment and the accumulated depreciation as at 31 Dec ember 2011 were as Buildings Cost 124.740 34.740 The land and buildings were revalued at open market value on 1 Jaquaay 2011 at LS120,000 in total This was made up of LS20,000 attributed to the land and LS5100,000 to the building. The huildings original estimated life of 50 years (with a nil nesidual value) hus not shanged From the datc of the evslation, there were forty years of lefe romaining The directors wish to include the revalued amsunts finc buding the depreciation eflec b) in the financial statements for the year to 31 Decombe 2011 Plass depreciated at 15% on the reducing balance sales 6pur included LS2o,000 worth ud gouds sold 1. sr return basis, in Daurabur a The following list of account balances relate to Senyo Company, a public listed company, as of 31 December 2011 LS 100,000 30,000 Equity shares (issued at LSI) 10%% Loan note (2011- 2014) (note 5) Income Suiplus-1 January 2011 Property, plant and equipment cost (note 1) Accum. Depreciation: Plant and equipment (1 January 2011) Trade Receivables 216,740 50.740 Trade Payables e Rentals (note 3) Sales Revenue (note 2) Cost of sales Distribution costs 13.400 Administrative expenses (note 2) Income tax (note 4) Loan interest paid (note 5) Inventories: 31 December 2011 3,000 69.020 Cash and cash equivalent The fellowing notes were relevant: 1 Property plant and equipment and the accumulated depreciation as at 31 Dec ember 2011 were as Buildings Cost 124.740 34.740 The land and buildings were revalued at open market value on 1 Jaquaay 2011 at LS120,000 in total This was made up of LS20,000 attributed to the land and LS5100,000 to the building. The huildings original estimated life of 50 years (with a nil nesidual value) hus not shanged From the datc of the evslation, there were forty years of lefe romaining The directors wish to include the revalued amsunts finc buding the depreciation eflec b) in the financial statements for the year to 31 Decombe 2011 Plass depreciated at 15% on the reducing balance sales 6pur included LS2o,000 worth ud gouds sold 1. sr return basis, in Daurabur