The following information relates to Mnambithi Limited: Extract of items from the statement of financial position information as at 28 February 2022: Extract from the statement of financial position information as at 28 February 2022: 2022 2021 R R Share capital 536 500 472 800 Retained earnings 706 600 423 700 Revaluation reserve 118 700 85 200 Loans to director 170 900 181 100 Inventory 51 000 40 200 Listed investment at fair value 207 600 170 300 Bank (Dr) 32 400 22 900 Dividends receivable 15 500 9 700 Land and buildings at cost 610 100 362 100 Furniture and equipment at cost 144 500 181 100 Accumulated depreciation: Furniture and equipment 31 000 11 100 Dividends payable 7 700 12 600 Trade debtors control 40 400 37 800 Interest receivable 5 600 Current tax receivable 18 000 6 600 Interest payable 9 500 7 000 Trade creditors control Mortgage 24 500 15 100 57 100 152 200