DUNDEE TRADERS PRE-ADJUSTMENT TRIAL BALANCE AS AT 28 FEBRUARY 2023 Balance sheet accounts section Capital Drawings Vehicles at cost Equipment at cost Accumulated depreciation on vehicles Accumulated depreciation on equipment Trading inventory Debtors control Provision for bad debts Bank Cash float Creditors control Loan: Leo Bank (15% p.a.) Nominal accounts section Sales Cost of sales Sales returns Salaries and wages Bad debts Consumable stores Rent expense Motor expenses Bad debts recovered Telephone Electricity and water Bank charges Insurance Interest on mortgage loan Commission income 2. 3. 4. 5. 6. 7. 8. 9. Debit (R) 10. 11. 325 000 1 000 000 600 000 320 000 165 000 70 000 10 000 1 100 000 50 000 450 000 20 000