SECTION A Kunal pic was established in 2014 and manufactures sports equipment The following draft trial balance has been produced for the year ended 30 June 2016 000 25,920 Dividends received from non-current asset 1,746 Cost of sales Distribution costs Audit fees Interest paid on loan stock Bank interest on overdraft Interim dividend paid Freehold land Freehold buildings Leasehold building (see note 4) Plant and machinery Fumiture and fittings Provisions for depreciation: Freehold buildings Plant and machinery Fumiture and fittings 110 2,790 1,200 1.440 1,080 CONT.... 040 Non-current asset investments (at cost) Inventories (see note 6) 344 Accruals and prepayments Bank account Under-provision for corporation tax in previous year Share capital (50p ordinary shares) Share premium account 8% Loan stock (redeemable 2020) Deferred tax account 4,000 SECTION A Kunal pic was established in 2014 and manufactures sports equipment The following draft trial balance has been produced for the year ended 30 June 2016 000 25,920 Dividends received from non-current asset 1,746 Cost of sales Distribution costs Audit fees Interest paid on loan stock Bank interest on overdraft Interim dividend paid Freehold land Freehold buildings Leasehold building (see note 4) Plant and machinery Fumiture and fittings Provisions for depreciation: Freehold buildings Plant and machinery Fumiture and fittings 110 2,790 1,200 1.440 1,080 CONT.... 040 Non-current asset investments (at cost) Inventories (see note 6) 344 Accruals and prepayments Bank account Under-provision for corporation tax in previous year Share capital (50p ordinary shares) Share premium account 8% Loan stock (redeemable 2020) Deferred tax account 4,000