Question 3 (36 Marks) The following Trial Balance was drafted by the accountant of Back to Back CC Stores for the year June 2020: Members contributions Revaluation surplus on land buildings Dr Cr N$ N$ 90 000 5 000 Loans from members Jassy : Sassy Long-term loan Land and buildings 50 000 100 000 45 000 61 050 Investments Inventory 30 000 282 000 Debtors 451 450 Creditors 321 546 Bank 15 687 Sales 1 800 500 Cost of sales 900 250 Accounting fees Administrative fees 54 015 1 801 Advertising 18 005 Credit Losses 9 003 Depreciation 27 008 Rent 72 020 Office expenses 9 903 Salaries and wages 450 125 Travel and subsistence cost 2 701 Interest received 19 802 Interest paid Retained earnings 61 217 14 385 2 446 233 2 446 233