Completion Status: QUESTION T The Trial Balance of Hart2Hart Traders as at 31 March 2022 is as follows: DR CR RM RM Owner's capital, H.A. Tee 1,900,000 Owner's drawings, H.A. Tee 62,500 Building, at cost 2,685,000 Accumulated depreciation-Building 268,500 Motor vehicles, at cost 980,000 Accumulated depreciation-Motor vehicles 365,000 Furniture and fittings, at cost 185,000 Accumulated depreciation-Furniture and fittings 47,000 Accounts receivable 471,000 Inventory, 1 April 2021 940,000 Prepaid insurance 80,000 Bank overdraft 159,500 Accounts payable 368,500 5% Mortgage loan (due 31 December 2025) 1,500,000 Purchases 3,991,500 Sales 6,050,000 Purchase returns and allowances 200,000 Auditors' remuneration 67,500 Sundry expenses 66,000 Pay and allowances 570,000 Sales returns and allowances 325,000 Rental expenses 105,000 Advertising expenses 97,500 Utility expenses 60,000 Office expenses Carriage inwards 50,000 15,000 Mortgage loan interest Income tax expense 75,000 32,500 10,858,500 10,858,500 Adjustments required for the year ended 31 March 2022 are