MiniMovers Ltd has prepared the following trial balance as at March 31, 2021: DR CR DETAILS 88,200 Creditors 274,000 Motor vehicle 384,000 2% Preference share capital @ $1.50 55,700 52,600 Closing stock Office expenses Provision for depreciation on equipment Management fees 71,800 45,600 31,400 General reserves 366,000 8,100 10,300 Land Debenture interest Mortgage interest Provision for depreciation on building Retained earmings 66,000 36,100 241,000 6% Loan Commission received 33,000 1,556,200 76,100 Sales Provision for depreciation on motor vehicle Staff costs 62,700 Cost of sales 1,190,600 4% Debenture 229,000 506,000 313,000 Building Goodwill Ordinary share capital a $0.60 327,000 Debtors 22,000 252,000 7% Mortgage Equipment Interim ordinary shares dividend 471,000 13,500 71,500 3,427.200 Bank 3,427.200 Additional notes: Depreciation is to be charged on the building and the motor vehicle at 6% and 8% respectively on the reducing balance, and 15% straight line for the equipment - Goodwill should be written down by 30% Office expenses is owing by $11,200, while staffcosts is prepaid by $9.900 Commission is prepaid by $5,200 The following items of expense should be apportioned as follows: W. Admin Sell. & Dist. Expense Office expenses 60% 40% Staff costs 80% 20% Management fees Depreciation charges 70% 30% 25% 75% * Corporation tax is estimated at $26,200 . Transfer $38,000 from profits to the general reserves There was a new issue of 90,000 ordinary shares at par value; the amount collected per share was $0.90 The full preference shares dividend will be honoured REQUIRED: Calculate MiniMovers Ltd's (a) total administrative expenses, (b) total selling and distribution expenses, and (c) total finance cost as they would be shown in the statement of prof or loss All relevant notes/workings MUST be shown