AstroTech, a phone accessories manufacturer, has presented you with the follow information for the year ending March 31, 2023: Factory Equipment Provision for depreciation: Factory Equipment 1,206,000 365,000 480,000 190,000 Admin wages 76,300 Provision for unrealised profits 4,700 Debtors 84,200 Purchases of other finished goods 103,500 Creditors 104,200 Loan 218,000 Opening stock of work in progress 73,300 Opening stock of finished goods 64,700 Bank 35,600 Capital 236,000 Drawings 33,800 Utilities 28,100 Sales Direct materials 1,125,200 279.500