Refer to the 2017 annual report of JB Hi-Fi Limited on its website, www.jbhifi.com.au and answer the following questions:

1. What is the total value in the consolidated financial statements for each of the following items at the end of the year?

Cash and cash equivalents

Inventories

Sales revenue

Other income

Plant and Equipment

Interest Expense (finance costs)

Sales and marketing expense

Occupancy expenses

Trade and other payables

Borrowings (non-current)

2. What is the normal balance for each of the accounts listed above? What side of the account, debit or credit, is affected in order to decrease each item?

data use information https://www.jbhifi.com.au/Documents/2017%20Annual%20Report.pdf