Grover Ltd, a trader in household items, has prepared the following trial balance as at March 31, 2022: DETAILS Goodwill DR CR 316,000 Ordinary share capital @ $0.80 426,000 Debtors 18,700 Cost of sales 1,422,600 8% Debenture 408,000 Creditors 146,800 6% Preference share capital @ $0.75 249,000 Closing stock 21,100 Commission 72,300 Revenue 1,964,000 Utilities 86,300 Provision for depreciation on equipment 66,200 Provision for depreciation on building 97,700 Building 849,000 Office expenses 31,200 General reserves 52,800 Land 617,000 Management fees 33,600 12% Mortgage 481,000 Equipment 598,000 Interim ordinary shares dividend 11,200 Bank 81,200 Debenture interest 9,400 Mortgage interest 12,200 Retained earnings 18,700 4,045,000 4,045,000