Calculate Non-current Assets.

Here is the Statement of Financial Position for XYZ Merchandisers, prepared using the provided adjusted trial balance and statement of changes in equity.

Step 1: Calculate Non-current Assets.

• Office Equipment (Net Book Value) = Cost - Accumulated Depreciation $$67,000 - 10,000 = \text{K}57,000$$
• Office Motor Vehicle (Net Book Value) = Cost - Accumulated Depreciation $$100,000 - 20,000 = \text{K}80,000$$
• Distribution Motor Vehicle (Net Book Value) = Cost - Accumulated Depreciation $$80,0$$