35.5A A Bell has kept records of his business transactions in a single entry form, but he did not realise that he had to record cash drawings. His bank account for the year 20X8 is as follows: E f Balance 1.1.20X8 920 Cash withdrawn from bank 12,600 Receipts from debtors 94,200 Trade creditors 63,400 Loan from F Tung 2,500 Rent 3,200 Insurance 1,900 Drawings 11,400 Sundry expenses 820 Balance 31.12.20X8 4,300 97,620 97,620 435