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Cash In hand 72000 2 Sales returns 3200 3 Advertising expense 16000 4 Maintenance 9300 5 Accounts receivable 44000 6 Accounts payable 33000 7 Sales allowances 7500 8 Office supplies 4200 9 Sales Revenue 186000 10 Discounts allowed 8200 11 Administrative expenses 3000 12 Utilities 3600 13 Cost of goods sold 75900 14 Insurance 8000 15 Pension Fund 23000 16 Capital 146000 17 Travel 7500 18 Inventory as at 31 March 2018 64000 19 Rent 13000 20 Building and fittings 53,000 21 Land 80000 22 Bank overdraft 24000 23 Retained earnings 87000 24 Inventory as at 1 April 2017 60500 Using the information provided: a) Prepare an Income Statement for year ended 31 March 2018 (10 Marks) b) Prepare the Balance Sheet as at 31 March 2018 (10 Marks)
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