Ben runs a small business but does not maintain a full set of accounting records. He has provided the following information: 31 March 2024 $ 1 April 2023 $ Premises at cost 140000 140000 Machinery at cost 106000 92000 Accumulated depreciation on machinery 36000 10000 Inventory 42000 24600 Trade receivables 43400 39600 Trade payables 19700 24750 Bank 13000 debit 3200 credit Other receivables 1200 1650 During the year ended 31 March 2024, Ben withdrew goods for his own use, $620. He also deposited an additional $10000 cash into the business bank account from his personal funds. As his business is growing, Ben is considering maintaining a full set of accounting records. To allow him to do this, he believes he would need to employ an experienced book-keeper at a salary of $18000. Ben has reviewed the age and level of his trade receivables and believes he should provide for possible doubtful debts.