Deborah Urer owns a small bar. Her trial balance as at 30 June 2005 is set out below.

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Debit Credit Takings from sales 145,150 Purchases of beer, wine and spirits 83,250 Discounts receivable 450 Dividends receivable 150 Drawings Advertising Motor expenses Telephone Electricity Insurance 26,400 3,600 1,750 2,800 1,250 1,900 General expenses 2,250 Repairs 350 Premises at cost 20,340 Accumulated depreciation as at 1 July 2004 6,300 Bar equipment at cost 8,200 Accumulated depreciation as at 1 July 2004 2,500 Bar furniture at cost 5,600 Accumulated depreciation as at 1 July 2004 1,800 Motor car at cost 3,600