Given below is the list of initial balances taken from a sole trader's ledger accounts at 30th June 2022. Debit Credit Sales 141,800 Machinery at cost 77,400 Office equipment at cost 5,600 Trade Receivables 19,200 Telephone 900 Trade Payables 6,050 Bank overdraft Purchases 6,800 98,000 Insurance 2,100 Provision for Dep - machinery 36,300 Provision for Dep - office equipment 3,300 Stock at 1st July 2021 8,250 Loan 5,000 Wages 25,000 Loan interest Equity 300 37,500 236,750 236,750