1. What is the total value in the consolidated financial statements for each of the following items at the end of the year? Cash and cash equivalents Inventories Sales revenue Other income Plant and Equipment Interest Expense (finance costs) Sales and marketing expense Occupancy expenses Trade and other payables Borrowings (non-current) 2. What is the normal balance for each of the accounts listed above? What side of the account, debit or credit, is affected in order to decrease each item?