The following trial balance relates to ALL-SHALL-PASS Limited, a listed company, at 31 March 2021: GH000 GH000 Land at cost 70,000 Buildings at cost 200,000 Investment properties - valuation at 1 April 2020 90,000 Plant at cost 156,000 Purchases 78,200 15,500 2,000 Administrative expenses Loan interest paid Dividends paid Inventory at 1 April 2020 Trade receivables 15,000 37,800 53,200 Revenue 278,400 4,500 150,000 119,500 50,000 Income from investment income Equity stated capital (150 million shares) Retained earnings as at 1 April 2020 8% Long-term loan Accumulated depreciation at 1 April 2020: Buildings Plant Trade payables Deferred tax 60,000 26,000 11,400 12,500 Bank 5,400 717,700 717,700 (ii) The following notes are relevant: (i) The land was professionally valued at GH80 million on 1 April 2020 and the directors wish to incorporate this value into the financial statements. Plant and buildings are depreciated at 15% per annum using the reducing balance method and 2% straight line method respectively. Depreciation of plant and buildings are to be charged to cost of sales and administrative expenses respectively. (iii) Investment property of the company had increased in value by 7% in the year to 31 March 2021. (iv) The long-term loan was issued on 1 July 2020 with interest payable six monthly in arrears. (v) The provision for income tax for the year to 31 March 2021 has been estimated at GH28.3 million. The deferred tax provision at 31 March 2021 is to be adjusted to a credit balance of GH14.1 million. (vii) The inventory at 31 March 2021 was valued at GH43.2 million. (viii) At 31 March 2021, there are an unpaid utility bills of $2.0 million that must be provided for. (ix) An amount of GH2.5 million included in administrative expenses was insurance prepaid during the year. (x) A provision of 5% doubtful debt is to be provided on the trade receivables. (vi) REQUIRED: A) Prepare workings to the statement of profit or loss (analyzing of expenses by nature). B) Prepare the statement of profit or loss and other comprehensive income for the year ended 31 March 2021. C) Prepare the statement of changes in equity for the year ended 31 March 2021. D) Prepare the statement of financial position as at 31 March 2021