Okech and Wanjala are in a partnership business that sells hardware. They share profits and losses equally after allowing for an annual salary of Sh.600,000 to Okech. Interest is allowed on capital at 10% per annum. Their bookkeeper has produced the following list of balances as at 30 June 2004: Capital accounts: Okech Wanjala 10% loan accounts: Wanjala 10% debentures from bank Drawings : Okech Wanjala Sales Returns inwards Closing inventory Cost of sales Sales ledger control account Purchase ledger control account Operating expense Non-current asset Provision for depreciation Bank overdraft Sh'000 1,080 1,200 600 720 780 660 13,572 360 2,040 8,400 3,600 3,000 3,132 4,440 2,160 360 You ascertain that the bookkeeper is not sure whether the above balances are correct and on further investigation you discover the following: 1. The sales ledger control account does not agree with the list of balances from the ledger due to: The sales return day book has been under cast by Sh.14,000 while a contra entry with the creditors ledger for Sh.24,000 has been omitted from the control account. An invoice for Sh.240,000 was incorrectly entered in the sales day book as Sh.24,000. 2. Wanjala had paid some business expenses amounting to