Pre-Adjustment Trial Balance - 31 December 2022 Vehicles at cost R 400 000 Equipment at cost R 200 000 Accumulated depreciation: Vehicles (1/1/15) R 160 000 Accumulated depreciation: Equipment (1/1/15) R 80 000 Adjustments: Depreciation is to be provided as follows: On equipment at 20% p.a. on cost. R 30 000 R 36 000 R 24 000 R 40 000