s 

ABC, a limited liability company, has the following trial balance at 31 December 20X9. Debit Credit $'000 $'000 Cash at bank 100 Inventory at 1 January 20X9 2,400 Administrative expenses 2,206 Distribution costs 650 Non-current assets at cost: Buildings Plant and equipment 10,000 1,400 Motor vehicles 320 Suspense 1,500 Accumulated depreciation: Buildings 4,000 Plant and equipment 480 Motor vehicles 120 Retained earnings 560 Trade receivables 876 Purchases 4,200 Dividend paid 200 Sales revenue 11,752 Sales tax payable 1,390 Trade payables 1,050 Share premium 500 $1 ordinary shares 1,000 22352 22352 The following additional information is relevant. (a) Inventory at 31 December 20X9 was valued at $1,600,000. While doing the inventory count, errors