QUESTION $1$

The following trial balance relates to Mapema Limited, a quoted company, as at $30$ April $20$X$3$:

Revenue

Cost of sales

Distribution costs

Administration expenses

Property, plant and equipment

Accumulated depreciation

Intangible assets

Accumulated amortisation

Available for sale financial assets

Inventory

Trade receivables$/$payables

Financial assets at fair value

Cash and bank balance

Investment income

Deferred tax

Installment tax paid $10\%$ loan stock

Fair value of plan assets

Suspense account

Present value of obligations $-$ Defined benef$$ts plan

Dividends paid

Revaluation reserve $-$ property, plant and equipment

Available for sale reserve

Ordinary share capital $($Sh$.10$ each$)$

Share premium

Retained profits

Additional information:

The property, plant and equipment is made up of the following:

Depreciation on the assets is provided as follows on cost:

Land and buildings were to be revalued upwards by Sh$.50$ million and Sh$.100$ million

respectively as at $30$ April $20$X$3.$ A transfer of $Sh\mathrm{.}50$ million from revaluation reserve

to retained profits in relation to excess depreciation is to be made.

Intangible assets are being amortized over five years and are classified as an

administration expense. Here is the part two of the questio I posted. It was incomplete