1. Complete the colored blank cells in the financial statements.

BALANCE SHEET AS AT 31.12. (Ksh. Million)
Fixed assets:	Asembo		Buuri
Buildings at cost	300		440
Acc. Depreciation		45	220	220
Equipment at cost	140		180
Acc. depreciation	-119			90
Current assets:		66
Stock	200		240
Debtors			140
Bank	4	409	2
Current liabilities:
Creditors		-245		-252
				440
Financed by:
Capital accounts:
Opening balance		240		430
Net profit		60
		300		520
Drawings				-80
		230
Trading and Profit and Loss accounts
Sales		1800
Cost of goods sold		1400		2290
Gross profit		400		410
Less: Depreciation			40
Other expenses	318	340	280	320
Net profit		60		90