18 Extracts from the statement of profit or loss Revenue Cost of sales Gross profit Administrative expenses Loss on sale of vehicles and trailers ett Profit from operations Finance cost Profit before tax Draft 2018 000 25,417 (21,895) ) 3,522 12.205) (232) 1,085 (345) 740 Actual 2017 000 23,867 (20,924 2.943 (2,011) 932 (302) 630 000 000 7.9.87 5.528 3,156 2,681 Extracts from the statement of financial position Non-current assets Property, plant and equipment Current assets Trade receivables Non-current liabilities Borrowings - Lanc Ioan Current liabilities Trade payables Borrowings: Overdraft Bank loan 3.000 2.500 1,553 1,922 499 500 454 250 Perform preliminary analytical procedures on the following accounts. Haulware Ltd provides distribution and warehousing services to its customers. It is seeking to increase its overdraft and the bank has requested to review its audited financial statements. You are beginning to plan the audit for the year ended 31 December 2018 and have been given the following extracts from the accounts. (Non-anonymous question o) (4.5 Points) 18 Extracts from the statement of profit or loss Revenue Cost of sales Gross profit Administrative expenses Loss on sale of vehicles and trailers ett Profit from operations Finance cost Profit before tax Draft 2018 000 25,417 (21,895) ) 3,522 12.205) (232) 1,085 (345) 740 Actual 2017 000 23,867 (20,924 2.943 (2,011) 932 (302) 630 000 000 7.9.87 5.528 3,156 2,681 Extracts from the statement of financial position Non-current assets Property, plant and equipment Current assets Trade receivables Non-current liabilities Borrowings - Lanc Ioan Current liabilities Trade payables Borrowings: Overdraft Bank loan 3.000 2.500 1,553 1,922 499 500 454 250 Perform preliminary analytical procedures on the following accounts. Haulware Ltd provides distribution and warehousing services to its customers. It is seeking to increase its overdraft and the bank has requested to review its audited financial statements. You are beginning to plan the audit for the year ended 31 December 2018 and have been given the following extracts from the accounts. (Non-anonymous question o) (4.5 Points)