The following balances were extracted from the books of Percy Limited at 30 September 2020. Administrative expenses Cash and cash equivalents Cost of sales Debenture interest Distribution costs Dividends paid Equipment: cost Provision for depreciation at 1 October 2019 Land and buildings: cost Provision for depreciation at 1 October 2019 Inventory at 30 September 2020 Issued share capital: ordinary shares of $0.50 each Retained earnings at 1 October 2019 Revenue Share premium Trade payables Trade receivables 8% Debentures (2024-2028) The following information is also available. 1 Debit $000 96 1461 9 168 180 270 2940 57 123 Credit $000 33 90 405 1350 318 2508 270 105 225 5304 5304 .On 30 September 2020, 300 000 shares were issued at $0.60 each, fully paid by cheque