Els Cook is the owner of Cook and Eat, a diner specialising in international food. Cook and Eat need to have its end of year financial reports prepared and have provided the following trial balance as at 30 June 2019 to help in the preparation of the reports Cook and Eat Trial Balance (extract) at 30 June 2019 Debit Credit Petty Cash 700 Sales staff wages 8600 Debtors' control 10800 Debt collection fees 340 Accounts payable 11200 Interest revenue 640 Prepaid Rent 4800 Advertising 5400 Insurance 2400 Bank 35500 Commission revenue 4800 Furniture 85000 Accumulated depreciation on Furniture 24000 Delivery Vehicles 68000 Accumulated Depreciation on Delivery vehicles 18000 Fixtures and Fittings 72000 Interest on bank overdraft 560 Inventory control 204800 Bad debts 400 Drawings Sales 240 2040000