Jai Lee has established a sole proprietorship business named Jai Lee Legal Services. Jia offers legal services to small and medium sized businesses. The following information relates to the business activities and account balances for the financial year ended 30 September 2020:

Account: S Creditors 960 Debtors 1,570 Accumulated depreciation - office equipment 6,950 Accumulated depreciation - vehicle 9,250 Marketing expenses 510 Capital - Jai Lee 18,500 Cash at bank 8,445 Office equipment 9,250 Depreciation expense - office equipment 1,650 Depreciation expense - vehicle 2,750 Drawings 5,520 Bank loan 4,500 Vehicle 26,750 Vehicle expense 330 Office supplies 1,625 Office supplies used 840 Mobile phone charges 255 Legal services fees earned 9,750