The balances of selected accounts of Hills Ltd at 30 June 2019 and 30 June 2020 were ($000):

2019 2020 Sales (all on credit) 6 100 6 500 COGS 1 980 3 640 Doubtful Debt Expense 340 450 Interest Expense 480 360 Salaries 650 520 Depreciation 270 180 Cash 2 100 Inventory 2 880 3 240 Accounts Receivable 4 200 4 800 Allowance for Doubtful 630 480 Debts Land 2 700 2 700 Plant 3 400 3 600 Accumulated Depreciation 665 420 Bank Overdraft 405 Accounts Payable 3 400 3 600 Interest Payable 40 Long-term Loan 1 260 Share Capital 400 400