PRE-ADJUSTMENT TRIAL BALANCE ON 28 FEBRUARY FOR ABC TRADERS 2019 Ordinary share capital (R1 ea) 280 000 Ordinary share premium 30 000 Retained Income 41 000 Loan from Umgeni Bank (15% p.a.) 27 000 Land and Buildings 360 000 Equipment 50 000 Accumulated depreciation on equipment 20 000 Inventory 82 000 Trade debtors 40 000 Allowance 1 500 Bank 16 300 Cash float 750 Petty cash 250