5:35 tutorial questions CR 2022 H+ 42% 9. 10% of the Trade receivables are to be considered irrecoverable 10. The remaining assets were professionally valued and should be included in the books and account as follows: Land Building Equipment Inventory and work in progress GH 166,000 60,000 10,000 50,000 11. Reconstruction expenses are expected to be GH1,600 12. It is expected, that due to changed conditions and new management, operating profits will be earned at the rate of GH50,000 per annum after depreciation but before interest and tax. Due to losses brought forward and capital allowances it is unlikely that any tax liability will arise until 2022. Required: a. Write up the following ledger accounts; i. Capital Reconstruction Account. ii. Cash Account. iii. Ordinary Shares Account. b. Prepare the Statement of financial position of the company immediately after the reconstruction.