Question About prepayments, Q5 please help, many thanks!

n ,v a, 1, We Ml epreciation in the year of acquisition and none ' - am fixtures were scrapped during the year and th steak was me mat on 31 December 2012 and inventory w i a e of 325,000. The company marks up the cc @% memory by 25% theiuded in this inventory was a batch of 500 bai 4' " ' 810'0 each, Which the directors decided should be sold at 'fm, in trade receivables at 31 December 2012 is one of the company': a r is: that had recently gone bankrupt, owing 162,000. The company GEES net expect to recover this debt and has decided to maintain the provision fm Wu! debts at 4% of the remaining trade receivabies. FI: of prepayments at 1 January 2012 in the Trial Balance refers to rem and insurance charges. The prepayment for rent at 1 January 2012 "med to 70,000. Rent is paid three months in advance. The last i; Brly rent payment of 120,000 was made on 1 December 2012. Prepaid insurance included in rent, rates and insurance expense at 31 December gets amounts to 12,000. fi. months' interest on the company's 8% debenture was due on 31 meier 2012. The directors will make a provision of 10,000 for audit fees. ?. Geration tax for the year to 31 December 2011 was under-estimated by memo. Corporation tax for the year to 31 December 2012 is estimated to be 8180300. 8. A divtend of 40p per ordinary share was paid on 1 August 2012. 9. The company issued 60,000 additional ordinary shares on 20 December some. The process from the issue were 1.60 per share. The proceeds were paid into a separate bank account and no entries have been made in the eempany's accounting records with respect to the cash received or the sharesSECTION B: Answer THIS question. 13 X mm plcls 8 Producer of baby toys and accessories. The following trial emma was extracted from its accounting records as at 31 December 2012: Trial Balance at 31 December 2012 EQQQ Mg 900 A lil: Wfliflngs at cost 440 Mammal at cost 4,400 . Woman 1,200 264 480 - 300 dmitl'l'lg); 1 560 A '.' Jima! GO ewqgmwimnk fi fi Machi? .,(g]'liligg wfiIme "' "air: we Mm Eugmnw My ilcnliiiigl am mawr: Jam; zi 3min ' "Paint:- ' '.' mun: mgglim "iii":m'll'rrmzl =l5l;l'=k'z' I. as Hmv: gu'w'uulu fir-mil'i-li.' glvirii; ;:n;:l:v:llr:v up? filwri anil: calif: li 'l: lu'r: 5; 'i'l il:I:I*':l'w:l:il: i 'A'A'i'l: rumour? g g ; "'Cj'lr'lhlil:l' il?" 4 :a-'; M: ZH'HTMH: 5l:c::g:5l:r5. i: wiilmzi 'M: rancihmil zlt'rlzmvi' l' i'll: Qliliiiil>,i'ii:> "l: worn it 7' Lizwnulzrlu ZlT'E U