=+Provision for Bad Debts 498 Bad Debts 502 Salaries 4,766 Balance at Bank 4,939 Preference Dividend paid to 31.3.62 570 Sales 97,012 Rates 366 Discounts received 1,989 5 per cent Debentures 10,000 Sales Returns 802 Debenture Interest to 30.9.61 250 Creditors 6,003 Directors' Salaries 5,200 Freehold Land and Building (cost) 16,000 Debtors 9,653 Insurance 250