Extract of pre-adjustment trial balance of Rocky Traders as at 30 September 20.22 Capital (1 October 20.21) Drawings. Inventory: Trading (1 October 20.21), ? 61 Allowance for credit losses. Mortgage: GL Bank Fixed deposit (at 7.5\% per annum). Sales. Carriage on purchases. Sales returns. Rental income. Purchases. Purchases returns. Depreciation. Salaries and wages. Insurance expenses. Telephone expenses. Water and electricity Credit losses. 19 300 After a year-end inventory count, the value of trading inventory on hand was R123 450 . Additional information (a) Upon reviewing the list of account receivables outstanding at year end, the accountant determined that the allowance for credit losses account should amount to R4 500 on 30 September 20.22. Use the information in the pre-adjustment trial balance and the additional information to determine what adjustment is needed to adjust the allowance for credit losses