Income statement sales E 290, 357 Less cous - opening Inventuly 18,31 0 Add, purchases 157 300 Less Ending Inventory ( 25, 550) 150, 060 Gross Margin E 140, 297 Less, Expenses Delivery Cost ( 10, 132+ 905 ) 11, 037 salaly frogs 41 263 Advertising 5, 478 Insusane ( 9, 306 - 850) 8 456 Rate x (18612 - 3482 ) 15, 130 Heat ( 11, 013 + 1210 ) 12, 2 23 Depreciation - furniture ) 12, 584 vehicle ) 94 40 22024 Net Income E 24686Balance sheet I liability capital 170, 600 cashrob cool 950 Add, Methe/ it 24686 Recievables 3109 9 Less, Drawings (31, 28 8 ) 163 998 furniture at coot 153, 227 vehicle at cost 172, 600 Bank overdraft 17, 960 Closing , Encantaring 25, 550 Trade payables 31, 51 1 Repaid : Accumulated Jov brul mails Inoman 6 850 Depreciation Furniture ( 6 6710 + 12584 49 , 294 Rates 3, 482 4:332 Accumulated Depreciation vehicle (83, soot aquo ) Accrued Heat 1210 Delivery cost - 905 2,115 387 758 38 7, 75 8