The following Trial Balance was extracted from the books of Jasmine Manufacturing Enterprise on December 31, 2022: Details/Accounts Dr $ Cr $ Accounts receivable 1,872,000 Work-in-progress, January 1, 2022 540,000 Plant and Machinery 2,700,000 Provision for depreciation machinery 900,000 Direct expenses 720,000 Furniture & fittings 900,000 Cash 2,160,000 Direct wages 2,880,000 Sales net of returns 18,900,000 Capital 7,740,000 Administrative expenses 2,700,000 Finished goods, January 1, 2022 2,160,000 Purchases of direct raw materials 3,600,000 Factory expenses 3,240,000 Drawings 360,000 Provision for unrealized profit 432,000 Direct raw materials, January 1, 2022 2,340,000 Accounts payable 720,000 Motor vehicles 3,600,000 Accumulated depreciation motor vehicles 1,080,000 Total 29,772,000 29,772,000