vii) In March 2021 the company contracted AGV Valuation to undertake a revaluation on the Land and Buildings. As a result of the exercise it was determined that the Land and Buildings should be revalued upwards by $40,000 Taimana Ltd - 31/3/21 Unadjusted Trial Balance DR CR 39,300 18,000 16,200 60,000 130,000 NEA NA NCAL 26000 22,000 1 10,800 49,000 7,400 38,000 24,000 CA Bank CA Accounts Receivable Inventory Land Buildings - at cost Accumulated Depreciation - Buildings Computer Equipment - at cost Accumulated Depreciation - Computer Equipment Fixtures and Fittings - at cost Accumulated Depreciation - Fixtures and Fittings Company Car - at cost CA ASB Term Deposit El Accounts Payable Ve Loan (Repayable 1/4/2024) Share Capital Retained Earnings Revaluation Surplus Reserve Sales Cost of Sales + Advertising expense Bank fees Company Car expenses General Expenses Insurance Expense Interest Expense Salaries and Wages Dividend Paid 5,900 40,000 80,000 173,000 0 336,400 148,000 5,600 600 2,500 13,900 4,800 900 82,700 24,000