Beposo Ltd is a agro processing company, whose Head office is in the Greater Accra region of Ghana. The trial balance of the company for the year ended 31 December 2021 is as follows: Revenue Cost of sales Administrative expenses Other operating expenses Non-current assets Inventory (31/12/2021) Trade & Other receivables Trade payables Cash & Bank balances Share Capital@GH1 Retained earnings Revaluation surplus Provision for tax Deferred tax-31/12/2020 Note (i) Note (iii) Note (ii) Note (iii) Note (ii) Note (iv) Note (iv) Building (Land: GH 80million) Motor vehicles Machinery & equipment Debit GH000 GH000 198,000 41,700 20,400 260,100 1,856,830 405,000 273,750 241,620 173,700 177,750 823,050 Page 5 of 25 588 ii) Non-current assets are made up of the following classes of assets: Cost/value Accumulated Depreciation at 31 December 2020 GH000 3,952,288 Additional Information: i) Included in the revenue figure is sales made on special arrangement, payable by customers in two years' time at an amount of G