QUESTION 2 The following trial balance relates to KAF as at 30 September 2012: GHS'000 Stated capital (250m shares (note i) 8% loan note (note ii) Income surplus- 30/09/2011 Other equity surplus Capital surplus Land and building at valuation- 30/09/2011 Land (GHS 7m) and building (GHS36m) (note GHS'000 61,000 30,600 12,100 3,000 7,000 43,000 67,400 Plant and equipment at cost Accumulated depreciation-30/09/2011 13,400