CK TRADERS PRE-ADJUSTMENT TRIAL BALANCE AS AT 31 OCTOBER 20.9 R Capital. Drawings.... Trade receivables control. Trade payable control...... Land and Building. Machinery (at cost). Accumulated depreciation: Machinery (1 November 20.8). Vehicle (at cost)... Accumulated depreciation: Vehicle (1 November 20.8). Inventory: Trading (1 November 20.8). Bank (Favourable). Petty cash....... Cash float. Loan from ATM Bank.. Fixed deposit: TB Bank... Allowances for credit losses. Sales.. Sales returns.... Settlement discount granted. Purchases..... Purchases returns Settlement discount received. Freight on purchases... Import duties on purchases. Insurance on purchases.. Freight on sales. Rent income.... Interest on fixed deposit. Advertising..... Packaging material.. Stationery.... Credit losses... Salaries and wages.... Interest on loan from ATM Bank... Water and electricity.... Telephone expenses.. 350 000 2 500 180 560 129 875 73 722 1 075 308 ? 125 900 12 590 4 800 15 909 254 2 542 258 564 120 782 1 530 202 156 10 256 2 594 90 520 1 750 596 1 450 2 750 890 3 852 20 928 7 247 23 580 8 910 3 540 650 98 000 20 257 9456 1984 Additional information with regards to adjustments that you still need to take into account. (d) A physical inventory count revealed that the following was on hand on 31 October 20.9: Inventory R7 775 Packaging material R1 990 Stationery R260 The amount for cost of sales to be shown in the statement of profit or loss and other comprehensive income for the year ended 31 October 20.9 will be ... . A. R85 199 B. R83 201 . OC. R89 399 . D. R87 545 E. R90 289