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Particulars DR ($) CR($) Furniture 150,000 Motor Vehicle 600,000 Purchases 1,000,500 Wages 160,500 Bad debts 3,000 5,000 Provision for depreciation - Furniture Provision for depreciation

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Particulars DR ($) CR($) Furniture 150,000 Motor Vehicle 600,000 Purchases 1,000,500 Wages 160,500 Bad debts 3,000 5,000 Provision for depreciation - Furniture Provision for depreciation - Motor Vehicle Capital 120,000 150,000) Loan 300,000 Bank 49,500 Rent received from Jermain Brown Discounts 30,000 4,500 3,500 Returns 40,000 22,000 2,500 Carriage inwards Rent paid Provision for bad debts 80,000 1,500 https://utechonline.utech.edu.jm/mod/quiz/attempt.php?attempt=73450&cmid=21351 sity of Technology, Jamaka Online th m MY COURSES UTECH, JA WEBSITE CALVIN MCKAIN LIBRARY E:VISIC Renc paru OU, Timele Provision for bad debts 1,500 Accounts payable 94,000 Drawings 8,000 Stock at April 1, 2017 235,000 Cash 25,500 Accounts receivable 35,000 Sales 1,670,000 Commission receivable 20,000 Insurance 6,000 Carriage outwards 18,000 2.417.000 2.417.000 Notes a) The monthly payment for insurance is $600 for the year. b) wages were prepaid $800, commission receivable for the year amounted to $15,000 c) Sherents a small section of the building to Jermain Brown, for $4,500 per month starting June 1, 2017 until the of the accounting year. d) Chantal Clarke took some goods valued at $3,400 from the wholesale for her daughter's birthday party. This w not recorded in the books. Time left 1 c) Sherents a small section of the building to Jermain Brown, for $4,500 per month starting June 1, 2017 until the of the accounting year. d) Chantal Clarke took some goods valued at $3,400 from the wholesale for her daughter's birthday party. This wa not recorded in the books. e) The provision for bad debt is to be adjusted to 7% of accounts receivable f) Stock at the yearend was valued at $67,700. 8) Depreciation rates are as follows: i. Furniture -10% per annum on the reducing balance basis ii. Motor Vehicle -10% per annum on the straight line basis Required: a) Prepare Chantal Clarke's Statement of Profit or Loss (25 marks) b) Prepare Chantal Clarke's Statement of Financial Position (15 marks)

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