2019 2020 Assets Cash & Short investments Accounts Receivable 021,000 ,רר 68,109,000 | 120,000,רה 26,107,000 248,357,000 137,332,000 646,648,000 30,824,000 25,290,000 52,593,000 892,687,000 1,141,044,000 78,903,000 76,220,000 72,056,000 27,332,000 254,511,000 143,689,000 coo ,ר684,87 51,816,000 24,589,000 60,370,000 965,341,000 Inventories Other Current Assets TOTAL CURRENT ASSETS Net Property, Plant & Equipment Total investments and Advances Long-Term Note Receivable Intangible Assets Other Assets TOTAL LONG-TERM ASSETS TOTAL ASSETS 1,219,852,000 Liabilities ST Debt ¤t Portion LT Debt Accounts Payable Income Tax Payable Other Current Liabilities TOTAL CURRENT LIABILITIES Long-Term Debt Deferred Taxes other Liabilities TOTAL LIABILITIES 49,322,000 85,997,000 3,274,000 58,126,000 196,719,000 354,959,000 6,453,000 46,732,000 604,893,000 86,259,000 82,599,000 2,649,000 68,449,000 239,957,000 359,600,000 7,943,000 47,624,000 655,124,000 Equity Shareholder's Equity Accumulated Minority Interest 382,627,000 153,524,000 536,151,000 403,833,000 160,895,000 564,728,000 TOTAL EQUITY TOTAL LIABILITIES & SHAREHOLDERS' EQUITY 1.141.044.O00 1.219.852.000

On the balance sheets, what is the most recent fiscal year reported?               Fiscal year 2020, ending on February 1, 2020 Fiscal year 2020, ending on January 30, 2021 Fiscal year 2021, ending on February 1, 2020 Fiscal year 2021, ending on January 30, 2021

Indicate where each of the following items is reported on financial statements. Choose from the followingcategories: (a) current assets, (b) long-term investments, (c) current liabilities, (d) long-term liabilities,(e) other revenues and gains, ( f ) other expenses and losses, and (g) equity. Fair value adjustment—Trading

Blyth Traders are a well-established wholesale business operating in the north of England and south Scotland. Their trial balance for year ended 31st December 2021 is presented below: Dr [£] Cr [£] Non-current assets (cost): Plant and machinery 150,000 Vehicles 100,000 Premises 600,000 Accumulated depreciation (1-1-21): Plant and equipment 90,000 Vehicles 50,000 Premises 96,000 Sales 829,000 Sales returns 2,000 Purchases 335,000 Carriage in Wages and salaries Discounts allowed 15,000 114,000 4,500 Electricity costs Vehicle maintenance 37,500 2,500 8,000 Advertising and marketing 14,000 Irrecoverable debts 3,000 Allowance for receivables 1,500 Bank 19,200 Accounts payable 31,600 Accounts receivable 60,000 Inventory (1-1-21) Drawings Bank loan [10%] Capital (1-1-21) 91,700 60,000 150.000 324,900 1,594,700 1,594,700 Additional notes: 1) Inventory at 31st December 2021 was valued at £94,000. However, on 4th January 2022 additional lines of inventory were uncovered that had not been…