8. Draw up R.Kelly's balance sheet from the following information as at 31 December 2011. Account receivable 3.500 Building 1.500 Cash at bank 2.500 Account payable 2.000 Inventory 3.000 Capital 9.000 Equipment 500 9. Balance-off the following debtor and creditor accounts at the end of the period K.Johnson(debtor) (1)Sales 300 (15) Returns 100 (10) Sales 500 (20) Bank 50 E.Thomson(creditor) (17) Returns 200 (1) Purchases 400 (2) Cash 50 (1) Purchases 500 4. J.Winnie firm has $ 1.200 cash at bank, a van for $ 3.000 and an inventory of goods for $ 2.800. Also firm owes $1.000 to a supplier for inventory and firm borrowed $2.000 from D.Smith. What is the amount of the firm's capital? a. 6.000 b. 4.000 10.000 d. 8.000 7.000 c. 5. Complete the gaps in the following table. Assets($) Liabilities(5) Capital (5) 20.000 7.000 8.000 10.000 12.000 3.000