2. The following trial balance was extracted from the nominal ledger of Oberon Lid on 31 March 2016: f E Sales 1, 150,000 Inventories at 1 April 2015 75,000 Purchases 465,000 Distribution costs 220,000 Administrative expenses 340,000 Bad debts written off 36,000 Loan interest paid 8,000 Land and buildings cost 600,000 Plant and equipment cost 340,000 Land and buildings accumulated depreciation at 1 April 2015 96,000 Plant and equipment accumulated depreciation at 1 April 2015 63,000 Trade receivables 60,000 Provision for doubtful debts 5,000 Bank balance 24,000 Ordinary share capital (f1 shares) 400,000 Share premium 100,000 Bank loan 200,000 Retained earnings 61,000 Ordinary dividends paid 15,000 Trade payables 54,000 Advance deposits from customers 6,000 2.159,000 2. 159,000