Green plc has produced the following trial balance as at 31 January 2020:

E E Revenue 760,000 Inventories at 1 Feb 2019 37,500 Purchases 250,000 Distribution costs 110,000 Administrative expenses 170,000 Dividends paid 62,000 Buildings cost 750,000 Accumulated depreciation 48,000 Plant and machinery Cost 325,000 Accumulated depreciation 80,000 Motor vehicles Cost 125,000 Accumulated depreciation 45,000 Trade receivables 345,000 Trade payables, 190,000 Prepayments 175,000 Accruals 85,000 Bank balance 110,000 Bank overdraft 55,000 Bank loan 121,500 Share capital - ordinary shares of $1 each 390,000 Retained earnings 660,000 Share premium account 25,000 2,459,500 2,459,500