The list of account balances of Harmonica, a limited liability company, at 31 December 20X5 is given below: Trial balance 31 December 20X5 Sales revenue Purchases Inventory at 1 January 20X5 Storage costs Salespersons' salaries and commission Administrative salaries General administrative expenses General distribution expenses Directors' remuneration Loan interest paid Dividends paid Dr $'000 Cr $'000 28,600 18,000 4,500 850 1,850 3,070 580 LEARNING Non-current assets - cost aggregate depreciation, 1 January 20X5 Trade accounts receivable and payable Allowance for doubtful debts at 1 January 20X5 Balance at bank 10% Loan (repayable 20X9) Issued share capital (4m ordinary shares) Share premium account Retained profit, 1 January 20X5 18,000 3,900 6,900 3,800 200 2,080 1,000 4,000 1,300 8,720