$10$:$50$

$.$ II LTE $100$

Question $4$

Kwaku De Traveller owns a provision shop at Madina at ${31}^{st}$ December, $2020$ the following trial balance was extracted from his books:

$\backslash$table$[[,\backslash$table$[[$Dr$.],[]],\backslash$table$[[$Cr$.],[$GHc$]]],[$Capital $(1/1/2020),,480,000],[$Motor vehicles $($cost$),340,000,],[$Furniture and fittings $($cost$),160,000,],[$Accumulated depreciation:,,$64,000],[$Motor vehicle,,$52,000],[$Furniture and fittings,$60,000,760,000],[$Inventory$,225,000,6,000],[$Purchases and sales,$13,500,],[$Returns$,24,000,]]$

$\backslash$table$[[$Carriage inwards,$10,200,],[$Trade Receivables,$145,000,],[$Trade payables,,$60,000],[$Allowance for receivables,,$8,000],[$Bad debts,$30,000,],[$Staff cost$,135,000,],[$Discounts$,27,000,44,000],[$Advertising$,66,000,],[$Electricity & Water Bills,$21,000,],[10\%$ Loan,,$80,400],[$Rent & Rates,$64,000,],[$Sundry expenses,$50,000,],[$Cash$,20,000,],[$Bank$,119,700,],[$Personal drawings,$44,000,],[1,554,{400}_{?},1,554,400$