6M rentiate between "reserves" and "provisions". (4 marks) Following trial balance was extracted from the books of Anne and Betty as at 30 Jime Sh Sh Capital accounts: Anne 1,200,000 Betty 960,000 Current accounts: Anne 48,000 Betty 26,400 Drawings: Anne 216,000 Betty 168,000 Shop fittings and fixtures(cost) 840,000 Office furniture(cost) 36,000 Provision for depreciation: Shop fittings and fixtures 120,000 Office furniture 12,000 Debtors and creditors 1,739,520 552,720 Stock as at 1 July 2017 631,200 Purchases and sales 5,322,240 7377,600 Carriage inwards 30,480 Returns inwards and returns outwards 38,400 13,920 Insurance 76,080 Rent and rates 326,400 General expenses 155,520 Staff salaries 848,400 Carriage outwards 74,880 Provision for doubtful debts 15,600 Bank overdraft 188,400 Advertising 11,520 10,514,640 10,514,640 al information: