(a) A trial balance for Stream as at 31 December 20X1 is presented below. Dr Cr $ Revenue $ 492,000 Purchases 210,000 Cash at bank 25,000 Purchase returns 5,000 Administrative expenses 150,000 Vehicles - cost 290,000 Vehicles - accumulated depreciation at 1 January 20X1 75,000 Trade receivables 26,000 Allowance for receivables - 1 January 20X1 4,000 Inventory - 1 January 20X1 15,000 Distribution costs 67,000 Share capital 15,000 Share premium 35,000 Trade payables 25.000 Retained earnings - 1 January 20X1 132,000 Overdraft Finance costs 5,000 5,000 788,000 788,000 Inventory as at 31 December 20X1 has a cost of $50.000. Depreciation on vehicles is charged on a straight-line basis at a rate of 30% per annum. This is charged to distribution costs. The allowance for receivables should be increased by $4,500. Any impact on profit or loss should be included in administrative expenses. Required: Calculate the following figures Inventory on the SOFP Administrative expenses Distribution costs Cost of sales Revenue Gross profit (12 marks)