SECTION A Question 1 Kunal plc was established in 2014 and manufactures sports equipment. The following draft trial balance has been produced for the year ended 30 June 2016 000 000 25,920 52 Revenue Dividends received from non-current asset investments Cost of sales Distribution costs Administrative expenses Audit fees Interest paid on loan stock Bank interest on overdraft Interim dividend paid Freehold land Freehold buildings Leasehold building (see note 4) Plant and machinery Furniture and fittings Provisions for depreciation: Freehold buildings Plant and machinery Furniture and fittings 11,746 3,282 2,420 80 110 80 2,790 6,204 1,200 5,420 3,840 1,440 1,220 1,080 CONT