- Dr 195,000 Cost of Sales/Sales Office Costs 20,000 200,000 16,000 Plant Cost/Depreciation Staff wages Cash at Bank Inventory 1NV Shares 77,000 35,000 Retained earnings Receivables/Payables 67,000 Totals 610,000 Notes 1) Office costs include prepaid expenditure of 5,000. 2) A 1:5 Bonus Issue occurred on 01-Jan-2021. 3) Plant (cost 80,000) was damaged on 30-Jun-21. Remaining life of this plant is 3 years, value-in-use 24,000, & scrap value 15,000. 4) Plant depreciation is 10% p.a. (straight line basis). 5) Company tax rates were 20%. 6) A dividend of 10p per share has been agreed. Required: For Y/e Dec-21, prepare the following: a) Financial Position Statement b) Income Statement c) Change in Equity Statement d) Calculate: Return on Capital Employed Profit Margin in Sales Dividend Cover Ratio - Cr 295,000 120,000 100,000 60,000 35,000 610,000 [10 marks] [07 marks] [04 marks] [03 marks] [Total 24 marks]