=+5. *The following Trial Balance was extracted from the books of Jackson trader, at 31st March, 1961.

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=+5. *The following Trial Balance was extracted from the books of Jackson trader, at 31st March, 1961.

56 ACCOUNTING PRINCIPLES AND PRACTICE

£1750 £1750 Provide for the depreciation on the new van at the rate of 20% per annum on cost.

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