one Make use of the information bellow and draw up the following: Pre-adjustment trail, balance on 28 February for ABC Traders 2019. Ordinary share capital (R 1 each) 280 000 ordinary share premium 50 000, retained income 41 000, loan from Umgeni Bank (15% p.a) 27 000, land and buildings 360 000, equipment 50 000, accumulated depreciation on equipment 20 000, inventory 82 000, trade debtors 40 000, Allowance 1 500, Bank 16 300, Cash float 750, Petty cash 250, Trade creditors 12 800, SARS 7 000, NORMAL ACCOUNTS SECTION Sales 476 000, Sales returns 8 000, Cost of Sales 208 000, Salaries and wages 90 000, Directors fees 17 000, Audit fees