Except for income tax expense, the following trial balance of an individual on December 31, 2019 has been adjusted.

Dr Cash 6,000,000 Accounts receivable 14,000,000 Inventory 10,000,000 Property, plant and equipment 25,000,000 Accounts payable Income tax payable Preference share capital Ordinary share capital Share premium Retained earnings January 1 Net sales and other revenue Cost of goods sold 48,000,000 Expenses 12,000,000 Income tax expense 11,000,000 126,000,000 Cr 9,000,000 6,000,000 3,000,000 15,000,000 4,000,000 9,000,000 80,000,000 126,000,000