Can someone please evaluate the first row of column (I 14) I so that i could understand the method to do THE REST?

H40 A B C D E F G Trial Balance Year ended June H 10 Audited Trial Balance for Year ANALYSIS 2020 Ended June 2019 Assess the Use your assessment in column H Inherent Risk ( risk/s), the overall audit (IR) & Control % movement Risk (CR) for performance materiality and the client meeting notes to determine 11 Accounts YTD Debit YTD Credit from last each account 12 YTD Debit YTD Credit Variance the high level audit approach for year balance m's each account balance 13 Profit and Loss m's m's m's m's 14 Sales revenue from contracts with customers 12,533 15 Interest 11,498 1,035 9% CR HIGH 19 16 Other revenue (from continuing operations) 9 10 111% IR 21 20 LOW 17 Net gain on disposal of non-current assets 1/ 5% 5 IR LOW 18 Net gain on sale os subsidiaries 5 0% CR 75 HIGH 19 Carbon permit income 2 73 3650% CR 43 29 HIGH 20 Government grant 14 18% CR 1 HIGH 21 Insurance recoveries 1 0% IR LOW 22 Net foreign exchange gains 0% 16 1 IR LOW 5 23 Changes in inventories of finished goods & WIP 11 220% CR 114 HIGH 24 Raw materials and consumables used 7,520 -113 99% CR 6,802 HIGH 25 Employee benefits expense 718 ,705 11% CR 1,680 HIGH 26 Depreciation expenses 363 25 1% CR 324 HIGH 27 Amortisation expenses 39 51 12% CR 53 HIGH 28 Net impairment write back (expenses) of NCA -2 99 4% CR HIGH 216 29 Freight on external despatches 282 521 131% IR LOW 30 External services 197 24 853 5% IR 839 LOW 31 Net restructuring costs 14 5 2% CR 2 HIGH 32 Finance costs 57 150% CR 112 HIGH 33 Other operating expenses 55 282 -49% CR 240 HIGH 12 18% IR LOW 34 Share of net profit/(loss) of joint ventures (equity method) 16 33 35 Income tax benefit (expense 17 -51.52% CR 293 HIGH 270 36 Loss from discontinued operations 563 5 209% IR 26 LOW 37 Other Comprehensive Income 21 81% 56 CR 45 HIGH 38 Profit and Loss TOTALS 01 11,721 12,787 -45% IR 10,575 LOW 39 12,303