Jacky Wong, a sole proprietor, extracted the following unadjusted trial balance from his books at the close of business on 31 December 2017 DebiCredit (S'000) (S'000) Account title Cash at bank 2,705 Accounts payable 4,000 Accounts receivable 2,500 Office equipment Accumulated depreciation office equipment Jacky Wong, capital Jacky Wong, withdrawals Inventory as at 1 January 2017 Bank loan (required to make a $100,000 repayment during the year ended 31 December 2018) 4,500 750 5,650 1,080 8,250 220 200 225 180 40 Electricity and water expense Office supplies expense Insurance expense Interest expense Interest revenue Sales Purchases Purchases returns and allowances 175 15,370 3,800 150 2,835 Salaries expense Depreciation expense office equipment Unearned revenue Interest revenue receivable Prepaid expense Salaries payable Office supplies Total 26,315 26,315