are balances extractied from the book of Mr$.$ Barsih on $37"$t December $2023.$

$\backslash$table$[[,\backslash$table$[[$Debit$],[($BMy$)]],\backslash$table$[[$Credit$],[($RM$)]]],[$Capisal as an in lon php$?,,70\mathrm{.}000],[$Imventory as at $1$ I Jan $2023,20,,000,],[$Purchase of laundly supplies,$24\mathrm{.}640,],[$Drawing$,960,],[$Senvice revenues,$($t$),194,290],[$Return inwards$/$ Retum outwards,$5.250,3,500],[$Carnage inwards,$4\mathrm{.}300,],[$Carriage outwards,B$60,],[$Discount allowed,$|1400|,],[$Discount$,,4,500],[$Trade recevables,$25$ popo$|,],[$Trade payables,,$16,450],[$Commission$,,6700],[$Insurance$,3.,000,],[$Whgest$,60,000,],[$Stationanes $\_,1000,],[$Assessmont ratie,$1200,],[$Mortgage loan,$1.|-1.,75,000],[$Cash$,1\mathrm{.}500,],[$Bank$,10\mathrm{.}500,],[$Plant and machinery at cost$,,],[$Accumulated depreciation $-$ plant and mectinery,,$10,000],[$Molor vehieles at cost$,45,000,],[$Acrumuated deprecilation $-$ moter Mehicles,,$4,400],[$Goodnil$,15$ poo,$],[$Provision for doubtful debts,,$1,500],[$Investinent$,15\mathrm{.}0p0,],[$Total$,386,440,336,440]]$

Additional information

The provision for doubtril abits is to be adiustod at $5\%$ of trade recevabies.

$2$

$-(.).$

$2$ for motor werities.