Refer to the consolidated financial statements in the latest financial report of JB Hi-Fi Limited on its website, www.jbhifi.com.au, and answer the following questions:

Required

1.   What is the total value in the consolidated financial statements for each of the following items at the end of the year:

          Cash and cash equivalents

          Inventories

          Sales revenue

          Other income

          Plant and Equipment

          Interest Expense (finance costs)

          Sales and marketing expense

          Occupancy expenses

          Trade and other payables

          Borrowings (non-current)

2. What is the normal balance for each of the accounts listed above? What side of the account, debit or credit, is affected in order to decrease each item?

3. What is the most likely other account(s) to be affected whenever each of the above items is increased?