Alesha Harrison is a sole trader who operates a pastry shop in Iguana Lane. She rents a small section of the shop to Liam Carr, for $450 per month. Liam sells iced coffee and occupies the rented space for nine (9) months of accounting year. The following trial balance was as at December 31, 2021. Particulars Furniture Motor Vehicle Purchases Wages DR ($) CR($) 70,000 55,000 51,100 5,000 Bad debts 2,000 Donations to charity 1,250 Provision for depreciation - Furniture 3,800 Provision for depreciation - Motor Vehicle 2,000 Capital 50,000 Loan 27,000 Bank 5,000 Rent received from Liam Carr 3,050 Discounts 800 900 Returns 700 1,200 Carriage inwards 600 Rent paid 7,000 Provision for bad debts 2,800 Accounts payable 31,300