Power Rangers Enterprise is operated by Mr. Tommy. He provided the following trial balance for the year ended 31 December 2022: Debit Credit $ $ 8% Long term loan 400,000 Accumulated depreciation: motor vehicles 24,000 Accumulated depreciation: plant & machinery 48,000 Advertisement 32.000 Allowance for receivables, 1 January 2022 2,000 Bank 12,000 Capital 2,000,000 Carriage inwards 3,600 Carriage outwards 6,000 Cash Rental received Custom duty Discounts 17,600 12,000 6,000 1,200 1,600 Drawings 24,000 Freehold premises 1,600,000 Miscellaneous expenses 4,400