This course HK Ltd has prepared its draft trial balance to 30 June 2020, which is shown below. Sh.000 Sh.000 Freehold land 102,100 Freehold buildings (cost Sh. 4,680,000) 4,126 Plant and machinery (cost Sh. 3,096,000) 1,858 Fixtures and fittings (cost Sh. 864,000) 691 Goodwill 480 Accounts receivables 7,263 Accounts payables 2591 Inventory 11,794 Bank 11,561 Profit on sale of freehold land Sales Purchases Administration expenses Distribution costs Directors' emoluments Bad debts Auditors' remuneration Hire of plant and machinery Loan interest Dividends paid during the year - preference 621 381,600 218,979 9,000 35,100 562 157 112 2,400 605 162 arch C d