Debit 99,988 108,946 70,329 E Credit Buildings Equipment Motors Accumulated depreciation - motors Accumulated depreciation-equipment Trade receivables Other receivables 14.463 4.847 15,859 4,817 46,811 ash at bank Trade payables Ordinary 1 shares issued Share premium 6% Debenture loan Inventory at 30 September 20X8 4,036 14.188 1,836 5,779 1674 365,147 urnover Purchases Discounts allowed Administrative expenses 123,648 1,715 12,975 10,653 elling and distribution costs 47.119 Retained earnings 507.415 507.415