Diletta made the following request to her boyfriend, 'My bookkeeper has quit, and I need to see the balance sheets of my company. He has left behind a book with the numbers already entered in it. Would you be willing to prepare balance sheets for me? Also, any comments you care to make about the numbers will be appreciated. The balance of cash and cash equivalents has almost doubled over one month, which is a good sign, and he has told me that the net profit in July was 39,270. The book contained a detailed record of transactions, and from it Diletta's boyfriend was able to extract the balances at the beginning of the month and at the end of the month as shown in Table 1 Diletta is the only owner of the company. At the end of July, Diletta paid herself a dividend of 23.400 and used the money to repay her loan from the company. Data available below in Table 1 31 July Trade payables Trade receivables Wages payable Short-term borrowings Building, net Owner's capital Cash and cash equivalents Equipment, net Land Inventory Other receivables (Diletta) Other non-current assets Non-current liabilities Other current assets (prepayments) Retained earnings Taxes payable 17,034 43,596 3,948 16.770 858,000 780,000 69,966 15,912 179.400 70,788 23.400 9,714 42.630 53,010 4.404 58,500 854.100 780,000 133.320 61,464 179,400 66,300 10,530 Missing data 6,300 443,022 11.400 5,652 458,892 14,448 Diletta was grateful for the balance sheets that bovfriend prepared. In going over the numbers, she asked further why cash almost doubled whilst the net profit was only 39,270 In addition to the data given in the Table 1, Diletta further provides her boyfriend a record of cash receipts and disbursements, which is summarised in Table 2. She also learned that al trade payables were to suppliers for purchase of goods and that cost of sales was 79,890 in ul Using information in both Table 1 and Table 2 answering the following questions