Condensed financial data of Manchester Ltd follows. Manchester Ltd Statement of financial position as at 30 June 2021 \begin{tabular}{|l|l|l|} \hline & 2020 & 2021 \\ \hline Assets & & \\ \hline Cash & 69,000 & 160,700 \\ \hline Accounts receivable & 80,500 & 180,600 \\ \hline nventory & 70,500 & 168,700 \\ \hline Investments & 212,000 & 212,000 \\ \hline Land & 210,000 & 190,000 \\ \hline Buildings & 220,000 & 465,000 \\ \hline less: Accumulated & (40,000) & (60,000) \\ \hline depreciation & & 1,317,000 \\ \hline Total assets & 822,000 & \\ \hline Liabilities and Equity & & \\ \hline \end{tabular} Abbiconal infiamation 1. Brok of lard was wodd at ciot for cashy. 2. Nar twakfengs were soikl durind the year 1 th ulalieg erotensom wure jaul with cash. 4. A eanh dividend was dectared and paid divined the yoar. Heysanm: Manchester uid Statement of profit or loss for the year ended 30 June 2021 sales revenue 170,000 410,000 Giross profit 165: operating expenses excluding 150,000 depreciation \begin{tabular}{|l|l|} \hline Depreciation expense & 20.000 \end{tabular} Condensed financial data of Manchester Ltd follows. Manchester Ltd Statement of financial position as at 30 June 2021 \begin{tabular}{|l|l|l|} \hline & 2020 & 2021 \\ \hline Assets & & \\ \hline Cash & 69,000 & 160,700 \\ \hline Accounts receivable & 80,500 & 180,600 \\ \hline nventory & 70,500 & 168,700 \\ \hline Investments & 212,000 & 212,000 \\ \hline Land & 210,000 & 190,000 \\ \hline Buildings & 220,000 & 465,000 \\ \hline less: Accumulated & (40,000) & (60,000) \\ \hline depreciation & & 1,317,000 \\ \hline Total assets & 822,000 & \\ \hline Liabilities and Equity & & \\ \hline \end{tabular} Abbiconal infiamation 1. Brok of lard was wodd at ciot for cashy. 2. Nar twakfengs were soikl durind the year 1 th ulalieg erotensom wure jaul with cash. 4. A eanh dividend was dectared and paid divined the yoar. Heysanm: Manchester uid Statement of profit or loss for the year ended 30 June 2021 sales revenue 170,000 410,000 Giross profit 165: operating expenses excluding 150,000 depreciation \begin{tabular}{|l|l|} \hline Depreciation expense & 20.000 \end{tabular}