Extra Tech, a phone accessories manufacturer, has presented you with the following financial information for the year ending March 31, 2023: Debtors 76,350 Purchases of other finished goods 87,900 Creditors 72,400 Premises 1,150,000 Factory assets 336,000 Opening stock of work in progress 6,600 Opening stock of finished goods 12,850 Admin costs 29,100 Provision for depreciation: Premises 445,000 Factory assets 124,500 Loan 186,000 Bank 11,020 Capital 190,000 Drawings 33,800 Provision for unrealised profits 4,800 Utilities 20,200 Sales 966,100 Direct materials 156,020 Direct expenses 93,400 Commission received 19,500 Return inwards 17,400 2,019,620 2,019,620