Intra lech, a phone accessories manufacturer, has presented you with the following financial information for the year ending March 31, 2023: Office salaries 54,300 Provision for unrealised profits 8,100 Debtors 107,150 Purchases of other finished goods 82,450 Creditors 89,900 Building 936,000 Factory machinery 218,000 Provision for depreciation: Building 225,000 Factory machinery 106,000 Loan 134,800 Bank 22,380 Opening stock of work in progress 54,200 Opening stock of finished goods 33,300 Capital 198,000 Drawings 33,400 Electricity 22,600 Sales 1,055,200 Direct materials 236,680