The following balances has been extracted from the books of Nada company as at 31 March 2022: $000 $000 Land, at cost 120 Building, at cost 250 Equipment, at cost 196 Vehicles, at cost 284 Goodwill, at cost 300 Accumulated depreciation 1 April 2021: Building 90 Equipment 76 Vehicles 132 Inventory at 1 April 2021 107 Trade receivable 183 Trade payable 117 Allowance for receivables 8 Bank overdraft 57 Corporation tax 6 Ordinary shares $1 200 Retained earnings 1 April