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Advanced Preparation of Financial StatementsUnit 5: Advanced Preparation of Financial StatementsAdditional QuestionsSemester 1, 2013 – Final Examination – Question 1 and 3QUESTION 1 [45 minutes]The following trial balance relates to RastalInc at 30 September 2013:$000$000Revenue 213,500Cost of sales 136,800Distribution costs12,500Administrative expenses19,000Loan note interest paid1,500Dividend16,200Investment income400Equity shares of 25 cents each 60,000Retained earnings at 1 October.