The following trial balance is taken from the records of EVANS Plc at 31 December 2021. 000 000 Revenue 150,050 Purchases 101,000 Inventory at 01.01.2021 12,000 Cash and bank 8,260 Operating expenses 5,400 Freehold buildings and land at cost at 01.01.2021 (land 6,600) 39,100 Freehold buildings - Accumulated depreciation at 01.01.2021. 12,250 Equipment at cost at 01.01.2021 25,000 Equipment - Accumulated depreciation at 01.01.2021. 14,760 Trade receivable 10,800 Capitalised development cost 150 Allowance for doubtful debts at 01.01.2021. 372 Trade payable 3,800 Ordinary share capital at 0.50 per share 5,350 Share premium 80 Interest expense 280 Vehicles at cost at 01.01.2021 1,812 Vehicles - Accumulated depreciation at 01.01.2021. Retained earnings at 01.01.2021. 300 9,690 Long-term loans at 01.01.2021 6,000 Revaluation reserve 150 Additional information 1. On the 1st of January 2021, EVANS Plc issued 2,000,000 new ordinary shares at issuing (market) value of 0.60 per share and this was taken up in full. The accountant already recorded the total proceeds of 1,200,000 under share capital and Cash and bank accounts.