Pixma Limited began operations in January 2017 with N$900 000 obtained from selling 450 000 ordinary shares at an issue price of N$2 each. During the year it purchased plant and equipment for N%750 000 and land for N$450 000, financing the purchase with a mortgage bond of N$ 287 500, a long term loan of N$595 000, and cash for the balance. On 31 December 2017. The amount owing by trade debtors total N$43 000. N$32 000 was owing to trade creditors. Inventories on hand amounted ot N$ 67 000. The bank balance was overdrawn by N$24 000. Retained earnings at the end of the financial year amounted to N$30 000

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