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2. Acc Depn

  • Accumulated depreciation - 1st Column
  • Accumulated depreciation - 2nd Column
  • Actual Depreciation - 1st Column

3. Prepayments (1800-400+600)

  • Non-current liability
  • Current asset
  • Non-current asset
  • Current liability

4. Liquidation of outstanding trade recievables

  • Take away from figure
  • Add to Liabilites
  • Add to assets
  • Add to bad debt

5. Bank loan

  • Non-current Liabilitiy
  • Non-current asset
  • Current liability
  • Equity

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