POST-ADJUSTMENT TRIAL BALANCE OF KHULONG TRADERS AS AT 30 JUNE 20.12 Debit Credit Capital (1 July 20.11).............................................................................................. Drawings..................................................................................................................... Land at cost............................................................................................................... Buildings at cost....................................................................................................... Vehicles at cost......................................................................................................... Furniture and fittings at cost .............................................................................. Accumulated depreciation on vehicles (30 June 20.12)............................ Accumulated depreciation on furniture and fittings (30 June 20.12)... Trade receivables control control....................................................................... Inventory: Trading (1 July 20.11)......................................................................... Bank.............................................................................................................................. Petty cash................................................................................................................... Mortgage loan......................................................................................................... Loan from Africa Bank (final instalment on 28 February 20.13)........... Trade payables control......................................................................................... VAT control................................................................................................................ Sales............................................................................................................................. Carriage on purchases.......................................................................................... Commission income.............................................................................................. Credit losses............................................................................................................. Depreciation............................................................................................................ Insurance................................................................................................................... Packing materials................................................................................................... Purchases.................................................................................................................. Purchases returns.................................................................................................. Rent income............................................................................................................ Sales returns............................................................................................................ Credit losses recovered....................................................................................... Loss on sale of an asset....................................................................................... Settlement discount granted............................................................................ Settlement discount received........................................................................... Wages......................................................................................................................... Water and electricity............................................................................................. R - 2 695 140 000 60 000 122 000 65 000 - - 9 280 13 800 8 025 750 - - - - - 760 - 349 15 400 2 750 4 300 155 130 - - 1 338 - 5 700 303 - 51 325 4 400 R 100 000 - - - - - 54 700 22 700 - - - - 150 000 50 000 4 500 1 500 257 070 - 15 000 - - - - - 1 130 3 800 - 2 500 - - 405 - - 663 305 663 305 Additional information: On 30 June 20.12 trading inventory had a balance of R15 335. The balance b/d on 30 June 20.12 of the capital account was R136 990. Use the information provided to prepare the statement of changes in equity of Khulong Traders as at 30 June 20.12