QUESTION ONE The following trial balance relates to Moon-Sun Limited, a listed company as at 31st December 2021: Debit Credit GH000 GH000 Purchases and Sales revenue 391,000 1,392,000 Buildings at cost/Accumulated depreciation 1,000,000 300,000 Plant and machinery at cost/Acc. Depreciation 780,000 130,000 Trade receivables/payables 266,000 57,000 Land at cost 350,000 Investment properties -valuation at 1st Jan 2021 450,000 Administrative expenses 77,500 Bad debts 13,500 Inventory at 1st January 2021 189,000