3 1 Point The following transactions have been taken from the accounting records of Queen Power, as at 30 June 2023. Sales 100m Share Capital 140m Cost of Sales 50m Depreciation of Property Assets for 2023 10m Property Assets NBV at 1 July 2022 200m Advertising & Marketing 3m Wages & Salaries 26m Trade Receivables 20m Trade Payables 15m Retained Earnings 2m Long-term Loan Balance at 30 June 2023 58m Bank Balance at 30 June 2023 5m Taxation 8m What is the total value of Operating Expenses? 89m 50m 39m 26m