Delta Spec is an industrial equipment manufacturing entity situated in Johannesburg. The entity is registered as a sole proprietor. The following information pertains to the $2023$ financial year$-$end:

Extract of Delta Spec's crrect trail balance for the year ended $31$ December $2023$ and $31$ December $2022$:

$\backslash$table$[[,31$ December,$31$ December$],[,2023,2022],[,D\frac{r}{Cr},D\frac{r}{Cr}$