The following trial balance has been extracted from the books of DCW Company Ltd. on 31 December 2022 The following trial balance has been extracted from the books of DCW Company Ltd. on 31 December 2022 Debit Credit Administration expenses $ 1,185,000 Debit $ Distribution expenses 450,000 Debit Share Capital 810,000 Credit Share premium 240,000 Credit Revaluation surplus 60,000 Credit Dividend paid