You have been asked to help prepare the financial statements of Pablo Plc for the year ended 31 December 2020. The company's trial balance as at 31 December 2020 is shown below. Pablo Plc Trial balance as at 31 December 2020 Debit Credit '000 '000 Share capital 50,000 Share premium 25,000 Revaluation Reserve at 1 January 2020 10,000 Land & buildings - value/cost 120,000 Buildings - accumulated depreciation at 1 January 2020 22,500 Plant and equipment - cost 32,000 Plant and equipment - accumulated depreciation at 1 January 2020 18,000 Trade and other payables 8,725 Trade and other receivables 20,280 Accruals 1,159 7% bank loan repayable 2016 20,000 Cash at bank 2,213 Retained earnings at 1 January 2020 12,920 Interest 900 Sales 100,926 Purchases 67,231