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Template for answer:

Document	Date	Details	Fol.	Dr	Cr

The financial year end of Petrea General Dealers is 31 December. The transactions for the past financial year ending on 31 December 2021 have been fully recorded in the ledger. The following pre-adjustment trial balance was prepared on the 31 December 2021: Additional information: - Inventories amounting to R160 000 were on hand at 31 December 2021. - Unused stationery amounted to R10 000 at 31 December 2021. - Rent expense amounts to R5 000 per month. The rent for January 2022 had already been paid on 28 December 2021. - Rent income according to a sub-letting agreement, amounts to R200 per month. The rent for January 2022 had already been received on 29 December 2021. Salaries payable on 31 December 2021 amounted to R5 400 . Interest on investment is received every third month. The interest for the last quarter of 2021 was R.2 250, and was only received on 10 January 2022. Depreciation on furniture must be written off at 10% per annum according to the straightline method