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The trial balance of Harmonica Ltd at 31 December 20X9 is given below. Debit Credit 2 000's E 000's Purchases and sales revenue 103,000 111,100 Inventory at 1 .January 20x9 2?,000 Warehouse Iwages 5,350 Salespersons' salaries and commission 10,850 Administrative salaries 18,3?0 General administrative expenses 3,580 General distribution expenses 2,890 Directors: remuneration 5,220 Debenture interest paid 1,600 Dividends interim dividend paid 190 Non-current assets cost 103,000 aggregate depreciation, 1 January 20KB 23,400 Trade receivables and payables 41,400 23,300 Provision for doubtful debts at 1 January 20X!) 1,100 Balance at bank T030 10% debentures (repayable 203?] 16,000 Called-up share capital [1 equity shares) 19,000 Share premium account 1,300 Retained earnings, 1 January 2MB 52,220 Suspense account {see note 3 below) 5 400 332,450 332,450 Additional inammation: 1. Closing inventory amounted to 27.50m. 9'. A review of the trade receivables total of 41.40m showed that it was necessary to write off debts totalling 3.40m. and that the provision for doubtful debts should be adjusted to 2 per cent of the remaining trade receivables. 3. Two transactions have been entered in the company's cash record and transferred to the suspense account shown in the trial balance. They are: a. The receipt of E1 .50m from the issue of 500.000 1 equity shares at a premium of 2 per share. b. The sale of some surplus plant. The plant had cost 16m and had a written-down value of 1,600,000. The sale proceeds of 3,900,000 have been credited to the suspense account but no other entries have been made. 4. Depreciation should be charged at 10 per cent per an num on cost at the end of the year and allocated T0 per cent to distribution costs and 30 per cent to administration. 5. The directors propose a nal dividend of 4 pence per share on the shares in issue at the end of the year. 5. Accmals and prepayments still to be accounted for are: Prepayments Ammals 000 000 General administrative expenses 520 390 General distribution expenses 340 540 1860 1,430 7. Directors' remuneration is to be analysed between distribution costs and administrative expenses as follows: E'000 distribution 1 .566 administration 3 654 5,220 l B. Ignore taxation. o.mheducaticn_cornr'hm.tp)r. 11'2 I Financial Statements of Limited Companies Required: Prepare the company's statement of comprehensive income and statement of nancial position as at 31 December 201%. {Enter your answers in thousands. Be sure to list the assets and liabilities in order oftheir liquidity. In put all amounts as positive values. Omit the \"E" sign in your response}