) The chief accountant of Pych Ltd availed the following statements of financial position for the years ended 30September 2022 and 2023 Statement of financial position as at 30 September 2023 2022 Sh. 000 Sh. 000 Assets Non-current assets Freehold property 190,000 110,000 Plant and machinery 92,000 70,000 Motor vehicles 50,000 56,000 332,000 236,000 Current assets Inventory 56,000 40,000 Trade receivables 40,000 48,000 Cash and cash equivalents - 6,000 96,000 94,000 Total assets 428,000 330,000 Equity and liabilities: Capital and reserves: Ordinary shares capital(Sh 20 each) 160,000 100,000 Share premium 40,000 30,000 Revaluation reserve 30,000 50,000 Retained earnings 36,000 30,000 266,000 210,000 Non-current liabilities 8% debentures 72,000 60,000 Cur