The following are the statements of financial position of embe ltd as at 30 june 2014 and 30 june 2015

	2014	2015
	Sh 000	Sh 000
Property, plant and equipment	152,720	230 448
Current assets
Inventory	33 120	41 400
Trade receivables	16 560	20 152
Bank balance and cash in hand	6 800	(2 ,760)
Total current assets	56 480	58 792
Total assets	209 200	289 240
Current liabilities
Trade payables	11 040	16 560
Taxation	13 800	16 560
Dividends	8280	8280
	(33 120)	(41 400)
Net assets	176 080	247 840
Financed by
Ordinary share capital	126 400	181,600
Share premium	11 040	22 080
Revenue reserve	27 600	44 160
12%debentures	11 040	-
	176 080	247 840

Additional information

The 12% debenture was redeemed at a pre miun of 10% during the year enden 30 june 2015

The extract from property ,plant and equipment schedule I ndicated the following

Building	sh "000" 88 320	sh"000" 16 560	Sh"000" 71 760	sh "000" 110 400	sh"000" 19 320	Sh"000" 91 080
Plant and equipment	110 400	49 680	60,720	187,680	67 000	118 680
Motor vehicle	36 800	16 560	20 240	44 144	23 456	20,688

An equipment which had cost sh 16 560 000 and had net book vavue of sh 11 040 000 was sold at a loss of sh 2 760 000 during the year ended 30 june 2015

The income statement for the year ended 30 june 2015 was as shown below

	Sh 000
Revenue	281 050
Cost of sales	(87 620)
Gross profit	193 430
Operating expenses	143 750
Profit before tax	49 680
Tax expenses	19 320
Dividend interim paid 5 520
Final proposed 8 280	13 800
Retained profit for the year	16 560

Statement of cashflow in accordance with international accounting standard (IAS) 7 statement of cash flows for the year ended 30 june 2015