Question 2 (30 marks) ABC company is a small engineering firm. The following balances have been extracted from the accounts as at 31 December 2021. DR CR Capital $72,100 Bank 11,690 Transportation-in $640 Transportation-out 1,270 Sales and Purchases Discounts 1,510 2,190 Equipment: . At cost 77,360 . Provision for depreciation 16,840 Drawings 10,740 Long-term Loan 20,000