Part B The following are the unadjusted ledger balances of Gerbera Limited for the year ended 31 December 2023: Ordinary Share Capital Sales Trade payables Returns Outwards Purchases Returns Inwards Carriage outwards Carriage inwards Rental expense Insurance expense Advertising Salaries Cash at Bank Opening Inventory at 1st January 2023 Trade Receivables Plant and Equipment at cost Accumulated Depreciation (1st January 2023: Plant and Equipment) Motor Vehicles at cost $ 250,000 700,000 63,090 18,000 200,600 1,210 1,240 1,040 75,000 74,000 80,000 98,000 58,000 42,000 35,000 250,000 25,000 140,000