On further investigation you discover the following: (Fill In the missing figures and show your workings) 1. The owner has taken R5 000 inventory for personal use. 2. The provision for credit losses for the last month of the year has not yet been processed. The provision amounts to R4 500. 3. The business has conducted a new advertising campaign in the last month of the financial year that costs R6 000. No invoice has yet been received from the service provider

4. The business sublets a portion of the building and has a rental income of R2 000 monthly. The tenant paid rent in advance for 3 months for the new financial year. 5. Equipment is depreciated over 5 years on the straight-line method. 6. The business incurs cell phone and internet charges of R1 000 per month. They prepaid for the next 2 months in advance.

1. You have received the pre-adjusted trial balance of Perfect H2O and the owne has requested you to do the following: Debit Credit 5 000 ? 743 000 250 000 50 000 275 000 Capital Drawings Land and buildings Equipment Accumulated depreciation : equipment Loan: FNB Inventory Petty cash Bank Receivables Payables Mortgage loan: SA Homelonas SARS 55 000 3 750 25 575 35 250 31 500 375 000 18 000 1 250 275 40 250 687 651 2 2 750 2. Sales Discounts: sales Cost of sales Rental income Interest on loan: FNB Cellphone and internet Interest on mortgage loan Salaries and wages Insurance Advertising Consumables and packaging, Depreciation 70 850 65 599 18 000 ? 22 250 27 2 012 350 2 012 350