An analysis of the incomplete records of the Margaret Trading owned by Margaret Sy showed the following data for the year 2021:

Increase (Decrease) Cash P 145,000 Notes receivable (120,000) Interest receivable 20,000 Accounts receivable 280,000 Inventory 320,000 Prepaid insurance (20,000) Equipment 80,000 Notes payable 100,000 Accounts payable 200,000 Unearned interest income (10,000 The cash book for the current year showed the following entries: Receipts Disbursements Cash sales 500,000 Accounts payable 750,000 Accounts receivable 1,480,000 Notes payable trade 320,000 Notes receivable 480,000 Cash purchases 270,000 Interest received 55,000 Insurance paid 30,000 Purchase returns and allowances Other expenses paid 690,000 (total returns PT0,000) 20,000 Additional investment 100,000 Equipment purchased 200,000 Sales return (total return P80,000) 30,000 Withdrawal 200 000