What is the finance cost to be shown in Trinity Limited's Statement of Profit and Loss and Other Comprehensive Income for the year ended 31 December 2017? 3,120 31.200 780 48.984 What is the closing inventory figure to be included in the calculation of cost of sales in Trinity Limited's Statement of Profit and Loss and Other Comprehensive Income for the year ended 31 December 2017? E21.684 230,880 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