1 (36 marks) Bright Minds is a consulting firm that provides business solutions to small and mediumsized enterprises (SMEs). The entitys financial year ended on 31 December. You are presented with the following pre-adjustment trial balance of Bright Minds for the financial year ended 31 December 2023: Account Debit R Credit R Cash and Bank 125 000 Capital 200 000 Fixed deposit investment 500 000 Trade receivable 175 000 Inventory 250 000 Office equipment at cost 370 000 Accumulated depreciation office equipment (75 000) Trade payables 100 000 Retained earnings 01 January 2023 581 000 Profit for the year 495 000 Drawings 31 000 Total 1 376 000 1 376 000 The following transactions have not been