The following is the trial balance before final adjustments of Sunshine Ltd for the year ended to 30 th of June 2021: Inventory (as at 30 June 2021) 124,400 Trade payables 124,360 Trade receivables 144,940 Deferred tax liability (1 July 2020) 16,800 Bank 434,720 Land 1,400,000 Buildings (at Cost) 1,400,000 Accumulated Depreciation- Buildings (1 July 2020) 116,000 Machinery (at Cost) 135,000 Accumulated Depreciation- Machinery (1 July 2020) 60,500 Long-term Investments (1 July 2020) 39,600 Share Capital