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Below is an extract of the trial balance for Deck plc at 31/12/XO: '000 Ordinary shares of 1 each 1,670 Share premium 1,090 Retained earnings

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Below is an extract of the trial balance for Deck plc at 31/12/XO: '000 Ordinary shares of 1 each 1,670 Share premium 1,090 Retained earnings (at 1 January 20x0) 2,214 4,974 In the year to 31/12/XO, Deck plc made a profit after tax of 1,350,000. The directors have proposed a dividend of 40p per share, and this has been approved by the shareholders. Requirement: Using the information provided, complete the movement on retained earnings working below. (Round all calculations to the nearest thousand.) Movement on retained earnings '000 Retained earnings b/fwd Profit after tax Dividend payable Retained earnings c/fwd (Enter each value with no sign, comma or decimal places. Use a minus sign where appropriate.) DR Clive's trial balance is as follows: CR E Machinery 9,472 Receivables 3,664 Inventory 3,150 Bank & Cash 670 Payables 1,898 Capital 10,000 Drawings 8,900 Sales 55,540 Purchases 38,760 Returns inwards 4,809 Returns outwards 1,987 69,425 69,425 Notes to the trial balance: 1. Clive has just received an invoice amounting to 275 for some goods he purchased just before the year end. This is not yet included in the trial balance above. 2. Clive has completed his year end inventory count and his closing inventory was 3,160. Using the information provided, complete the extract of Clive's statement of profit or loss below: Clive's Statement of Profit or Loss: Sales E 55,540 4809 Sales returns Notes to the trial balance: 1. Clive has just received an invoice amounting to 275 for some goods he purchased just before the year end. This is not yet included in the trial balance above. 2. Clive has completed his year end inventory count and his closing inventory was 3,160. Using the information provided, complete the extract of Clive's statement of profit or loss below: Clive's Statement of Profit or Loss: Sales Sales returns 55,540 4809 Cost of sales Opening inventory 3150 Purchases 39035 Purchase returns 1987 Closing inventory 3160 Cost of sales 37038 Gross profit -13693 (Enter each value with no sign, comma or decimal places. Use a minus sign where appropriate.)

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