=== SHEET: Worksheet === Name Debit Credit Turnover - Sales 264438 Cost of sales - Purchases 1756 Cost of sales - Subcontractor costs 10000 Cost of sales - Direct labour 51969 Cost of sales - Other direct costs 11720 Administrative expenses - Employee costs - Directors' salaries 9428 Administrative expenses - Employee costs - Staff training and welfare 5417 Administrative expenses - Employee costs - Travel and subsistence 4790 Administrative expenses - Employee costs - Motor expenses 10066 Administrative expenses - Premises costs - Rent 36042 Administrative expenses - Premises costs - Rates 9059 Administrative expenses - Premises costs - Light and heat 4950 Administrative expenses - Premises costs - Cleaning 2501 Administrative expenses - Premises costs - Use of home 624 Administrative expenses - General - Telephone and fax 1759 Administrative expenses - General - Stationery and printing 593 Administrative expenses - General - Subscriptions 13107 Administrative expenses - General - Bank charges 3086 Administrative expenses - General - Insurance 5621 Administrative expenses - General - Equipment hire 12412 Administrative expenses - General - Software 3214 Administrative expenses - General - Repairs and maintenance 2563 Administrative expenses - General - Depreciation 10996 Administrative expenses - General - Donations 416