QUESTIoNine crual balance relates to Kazembe Ltd$,$ a public limited liatilitycompany as nt $31$ December, $2023$Ordinary shares of $50$ certs eachShare premiumDistribution costsayable in $2020($issued in $2021)$ngs at $1$ January, $2023$Loan interest paidinistrative expensesand and Buildings at cost $($includes T$233$m for land$)($nateii$)$Land and Buildings. Accumulated depreciation $1$ JanLiary, $2023$aaeddepreciation $1$ January.hvestment property $1$ January, $2023$Interin dividends paidInventories $1$ January, $2023$Trade and other receivablesTrade and other payablesFinancial asset Equity investment $($note iv$)$The following notes are relevant:million.million.TZS$\text{'}000$ TZS$00025700$R$345010019\mathrm{.}00012\mathrm{.}90027,400154,700222005,000272503,200630021,7003,350)$ Kazembe's revenue includes TZS$.25\mathrm{.}6$ million for goods sold to aCustorner in l January, $2023.$ The terns of sale are that Kazenbe willincur ongoing service and support costs of TZS$\mathrm{.}2\mathrm{.}4$ nillion per annum forthrce years after the sale. Kazembe normally makes a gross profit marginof $25\%$ on such servicing and support works $($please ignore discounting$25,250260,800260,800()$ Closing inventories at $31$ December, $2023$ were valued at TZS $18\mathrm{.}5($i$)$ The $10$ year old land and building were revalued for the first time on $1$January, $2023$ to TZS$\mathrm{.}37\mathrm{.}8$ million with land being revalued to TZS$\mathrm{.}5$