Mark and Dwayne were in partnership sharing profits and losses equally. No interest was charged on drawings or credited on capital. The following was a summary of their trial balance as at 30 April 2017: Debits Receivables $000 $000 Credits $000 840 Bank overdraft fittings and fixtures Inventory at 30 April 2 520 Loan Mark at 6% $000 6 426 4 200 588 Partners' capital 2016 accounts: Purchases 3 640 Mark buildings 8 400 Dwayne 4 200 700 General Expenses 1 134 Partners' drawings: Mark 728 Dwayne 1 050 payables Sales 4 900 294 7 140 Motor vehicles Wages 1778 980 3 080 22960 22960 For the purpose of accounts as on 30 April 2017 the inventory was valued at $420 000, and $280 000 was to be written off the book value of the motor vehicles and $140 000 off fittings and