INFORMATION CONCHA TRADERS PRE-ADJUSTMENT TRIAL BALANCE ON 28 FEBRUARY 2017 Debit (R Credit (R Balance sheet accounts section Capital Drawings Vehicles at cost Equipment at cost Accumulated depreciation on vehicles Accumulated depreciation on equipment Trading invento Debtors control Provision for bad debts Bank Cash float Creditors control Mortgage loan: Aries Bank (16% 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 162 000 70000 180 000 120 000 90 000 38 000 70 000 32 000 4 000 22 000 2 000 40 000 80 000 485 000 240 000 5 000 84 000 5 000 2 000 28 000 15 000 2 000 11000 3 000 4 000 6 000 5 000 INFORMATION CONCHA TRADERS PRE-ADJUSTMENT TRIAL BALANCE ON 28 FEBRUARY 2017 Debit (R Credit (R Balance sheet accounts section Capital Drawings Vehicles at cost Equipment at cost Accumulated depreciation on vehicles Accumulated depreciation on equipment Trading invento Debtors control Provision for bad debts Bank Cash float Creditors control Mortgage loan: Aries Bank (16% 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 162 000 70000 180 000 120 000 90 000 38 000 70 000 32 000 4 000 22 000 2 000 40 000 80 000 485 000 240 000 5 000 84 000 5 000 2 000 28 000 15 000 2 000 11000 3 000 4 000 6 000 5 000