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You are the senior accountant for Stellar PLC , a company that sells specialized electronic equipment. The bookkeeper has prepared the following trial balance for the year ended 31 December 2023 . Stellar PLC - Trial Balance as at 31 December 2023 Account Debit (€) Credit (€) Revenue 1,250,000 Cost of Sales 720,000 Administrative Expenses 185,000 Distribution Costs 95,000 Land (at cost) 200,000 Buildings (at cost) 400,000 Plant & Machinery (at cost) 150,000 Accumulated Deprec