2. Kirwa and Maina are in partnership sharing profits and losses equally. The following is their trial balance as at 30/6/2001 Sh Sh Capital accounts: Kirwa 350,000 Maina 295,000 Current accounts: Kirwa 13.060 Maina 2,980 Drawings: Kiirwa 64,000 wwwwwwwww Maina 56,500 Buildings (Cost Sh. 900,000) 650,000 Fixtures at cost 110,000 Provision for depreciation (Fixtures) 33,000 Debtors 162,430 Creditors 261,500 Cash at bank 6,770 Sales 1,236,500 Stock (at 30/6/2000) 419,790 Purchases 854,160 Carriage outwards 12,880 Discounts allowed 1,150 Loan interest: Bank 40,000 Office expenses 24,160 Salaries and wages 189,170 Bad debts 5,030 Loan from bank 400,000 Provision for bad debts 4,000 2,596,040 2,596,040