\begin{tabular}{|l|l|l|l|l|l|} \hline \multicolumn{7}{|c|}{ Accumulated Depreciation - Plant \& Equipment } & 168 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Bad Debts } & 820 \\ \hline & & & & & \\ \hline \end{tabular}