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The following information is an extract from the trial balance for XCB Co on 30 March 20X4: R 6 536 000 629 000 337 000

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The following information is an extract from the trial balance for XCB Co on 30 March 20X4: R 6 536 000 629 000 337 000 2 305 000 Purchases Distribution costs Inventory on 31 March 20x3 Plant and equipment -cost Plant and equipment - accumulated depreciation on 31 March 20x3 Vehicles - cost Vehicles - accumulated depreciation on 31 March 20x3 258 000 118 000 Additional information: a. Non-current assets are depreciated as follows: Plant and equipment: 20% per annum straight line Vehicles: 25% per annum reducing balance Depreciation of plant and equipment is charged to cost of sales, and depreciation of vehicles is a distribution cost. a. The closing inventory on 31 March 20x4 was R430000. Calculate the amount that would be shown for cost of sales in XCB Cos statement of profit or loss for the year ended 31 March 2004, R R 6 536 000 629 000 337 000 2 305 000 Purchases Distribution costs Inventory at 31 March 20x3 Plant and equipment -cost Plant and equipment - accumulated depreciation at 31 March 20x3 Sales revenue Vehicles - cost Vehicles - accumulated depreciation at 31 March 20x3 9 356 000 298 000 118 000 Additional information: Non-current assets are depreheated as follows: Plant and equipment 20% per annum straight line Vehicles: 25% per annum reducing balance Depreciation of plant and equipment is charged to cost of sales, and depreciation of vehicles is a distribution cost. Calculate the amount that would be shown for distribution costs in XCB Co's statement of profit or loss for the year ended 31 March 20x4. The following information is an extract from the trial balance for XCB Co at 31 March 20X4: R Cash and cash equivalents Inventory at 31 March 20X3 Long-term loan Trade payables Trade receivables 337000 13 000 600 000 470 000 Additional information: 384 000 a. Corporate income tax due for the year ended 31 March 20x4 is estimated at R65000 b. The closing inventory at 31 March 20x4 was R438 000 Calculate the amounts to be shown as current assets and liabilities in XCB Co's statement of financial position at 31 March 2014 (13) Current assets 734000 Current liabilities 470000

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