Intra Tech, 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 8,100 107,150 Debtors 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