The trial balance of Trinity Limited as at 31 December 2017 is shown below: Additional Information 1. Land is to be revalued to 180,000. No change is required to the value of the buildings. 2. Depreciation should be provided for as follows: Buildings 2% per year on cost; and Plant and equipment 20% per year on cost. Depreciation should be allocated as follows: Cost of sales 80%; Distribution costs 10%; and Administrative expenses 10%. 3. Inventory at 31 December 2017 amounted to 15,000. 4. Accruals required at 31 December 2017 are as follows: Distribution costs - 4,500; Administrative expenses 2,000; and Current tax 1,200. 5. The 10% loan notes, which were issued on 1 October 2017 , are redeemable in 2025 . Interest is payable annually in arrears. What is the share premium figure to be included in Trinity Limited's Statement of Financial Position as at 31 December 2017 ? 218,400 E62,400 E31.200 280,800 What is the current tax figure to be included in Trinity Limited's Statement of Financial Position as at 31 December 2017 ? 7,280 1.200 E8,480 31.200