1. You have received the pre-adjusted trial balance of Perfect H20 and the owner has requested you to do the following: Debit Credit Capital 5 000 Drawings 2 Land and buildings 743 000 Equipment 250 000 Accumulated depreciation : equipment 50 000 Loan: FNB 275 000 Inventory 55 000 Petty cash 3 750 Bank 25 575 Receivables 35 250 Payables 31 500 Mortgage loan: SA Homelonas 375 000 SARS 18 000 Sales 1 250 275 Discounts : sales 40 250 Cost of sales 687 651 Rental income Interest on loan: FNB 2 750 Cellphone and internet Interest on mortgage loan 70 850 Salaries and wages 65 599 Insurance 18 000 Advertising Consumables and packaging 22 250 Depreciation 2 012 350 2 012 350