Home work Alex\ \oso The following trial balance was extracted from the books of R. Gires at the close of business on 28 February 2014 DR CR Purchases and sales - 92800 157165 Cash at bank- 4100 Cash in hand 324 Capital account 1 March 2013 11400 Drawings - 17100 Office Furniture 2900 Rent 3400 Wages and salaries 31400 Discounts Allowed 820 160 5245 Accounts receivable and accounts payable Inventory 1 March 2013 Allowance for doubtful debts 1 March 2013 12316 4120 405 40 Delivery Van- 3750 174,375 Van running costs 615 - Bad Debts written off 730 ZS Total 174,375 Notes: a) Inventory 28 February 2014 $2,400 - Closing (b) Wages and salaries accrued at 28 February 2014 $340-35 - (c) Rent prepaid at 28 February 2014 $230 (d) Van running cost owing at 28 February 2014 72 e) Increase the allowance for doubtful debt by $91 B. (f) Provide for depreciation as follows: Office furniture $380, Delivery van 1250. Balance Sheet Home work Alex\ \oso The following trial balance was extracted from the books of R. Gires at the close of business on 28 February 2014 DR CR Purchases and sales - 92800 157165 Cash at bank- 4100 Cash in hand 324 Capital account 1 March 2013 11400 Drawings - 17100 Office Furniture 2900 Rent 3400 Wages and salaries 31400 Discounts Allowed 820 160 5245 Accounts receivable and accounts payable Inventory 1 March 2013 Allowance for doubtful debts 1 March 2013 12316 4120 405 40 Delivery Van- 3750 174,375 Van running costs 615 - Bad Debts written off 730 ZS Total 174,375 Notes: a) Inventory 28 February 2014 $2,400 - Closing (b) Wages and salaries accrued at 28 February 2014 $340-35 - (c) Rent prepaid at 28 February 2014 $230 (d) Van running cost owing at 28 February 2014 72 e) Increase the allowance for doubtful debt by $91 B. (f) Provide for depreciation as follows: Office furniture $380, Delivery van 1250. Balance Sheet