Year end

Malright Co has an accounting year end of 31 October. The accountant is preparing the financial statements as at 31 October 20X7. A trial balance has been prepared but no year-end adjustments have been made. Should each of the following amounts be used to determine the figures to be reported on the statement of financial position (SOFP) as at 31 October 20X7 before any year-end adjustments? Answers: Buildings at costs Yes Buildings accumulated depreciation at 1 November 20X6 No Plant at cost Yes Plant accumulated depreciation at 1 November 20X6 No Bank balance Yes Revenue No Net purchases No Inventory at 1 November 20X6 No Cash Yes Trade payables Yes Trade receivables Yes Administrative expenses No Allowance for receivables at 1 November 20X6 No Retained earnings at 1 November 20X6 No Equity shares, $1 Yes Share premium account Yes So these answers have confused me. Why isn't accumulated depreciation used? Don't we need to deduct that and the current charge as part of year end adjustment. What adjustment is bank balance and trade payables used for? Maybe I did not understand the question.