December 2009 were as 10) The ince The income statement balances of Archibald Ltd extracted at 31 December follows: 000 40 1,089 Interest received Accountancy and audit fees Interest paid Office electricity Sales revenue Office rent - Exe Advertising and promotion - Ox Rents received - Telephone e Selling costs Exp Other office utilitiesete Cost of goods sold Administrative salaries Sales department salaries Depreciation on office equipment and furnishings exe 52 Identify the expense (debit balances) and income (credit balances) items, and then prepare an income statement to the pre-tax profit level for Archibald Ltd for the year to 31 December 2009. 24 553 89