Food Fighers Limited Trial Balances Years ending 31 March 2022 & 2023 FY22 FY22 FY23 FY23 Debit Credit Debit Credit Account balance Balance balance balance Accounts Receivable 719,766 3,320,333 Cheque Account 1,455,686 546,750 Inventory 763,000 1,750,000 Delivery vehicles 1,768,000 2,566,545 Production & warehousing equipment 1,455,000 1,752,313 Provisional Tax Paid Accounts Payable 1,294,000 2,639,307 Bank Loan 2,000,000 1,792,078 GST Payable 165,000 1,285,000 Income tax payable Shareholder advance account 1,352,452 Issued capital 4,550,000 4,550,000 Retained Earnings 847,548 Revenue 15,021,011 24,025,689 ACC 32,434 Advertising 186,557 56,444 225,000 Bank Charges 24,975 46,000 Depreciation delivery vehicles 245,000 265,000 Cost of sales 12,515,999 17,820,000 Depreciation warehousing & logistics equipment 195,000 225,000 Production wages 1,180,711 1,653,000 Electricity 65,222 82,321 Freight 679,345 951,083 General Expenses 65,999 81,222 Income Tax Expense Sales wages Management wages Insurance 432,067 482,111 445,000 423,000 83,000 95,334 Interest Expense 92,011 149,233 Legal Fees 11,209 9,850 Motor Vehicle Expenses 113,201 122,055 Postage, Printing & Stationery 23,176 33,254 Repairs and Maintenance 35,666 42,768 Professional Services Fees 38,500 48,500 Rent 335,000 385,000 Subscriptions 23,254 26,547 45,233 26,911 Telephone Total: 23,030,011 23,030,011 34,838,824 34,838,824 Please make Balance sheet and Cash Flow for year 2022 and 2023