full working out

\begin{tabular}{|l|c|c|} \hline \multicolumn{1}{|c|}{ Item } & Sole trader 1 & Sole trader 2 \\ \hline Cash at bank & $6000 & $33000 \\ \hline Accounts receivable & 12000 & 45000 \\ \hline Supplies & 15600 & \\ \hline Equipment & 30000 & 69000 \\ \hline Accounts payable & 9000 & 57000 \\ \hline Opening balance of Capital & 0 & 162000 \\ \hline Capital contribution during the year & 15000 & (36000) \\ \hline Profit / (Loss) & 10000 & 9000 \\ \hline Drawings & 54600 & \\ \hline Closing balance of Capital & 68000 & 93500 \\ \hline Sale revenue & & \\ \hline Expenses & & \\ \hline \end{tabular}