ed ntals of Accounting II > General > DAC 112 CAT FUNDAMENTALS C HK Ltd has prepared its draft trial balance to 30 June 2020, which is shown below Sh.000 Sh.000 Freehold land 102,100 on Freehold buildings (cost Sh. 4,680,000) 4,126 Plant and machinery (cost Sh. 3,096,000) 1,858 Fixtures and fittings (cost Sh. 864,000) 691 Goodwill 480 Accounts receivables 7,263 Accounts payables 2591 Inventory 11,794 Bank 11,561 Profit on sale of freehold land Sales Purchases 621 381.600 218.979 search