Rs. Sales Purchases Rs. 428,000 304,400 Wages and salaries 64,000 Rent 14,000 Heating and lighting 5,000 Inventory as at 1 January 2013 15,000 Drawings 22,000 Allowance for doubtful debts 4,000 Non-current assets 146,000 Accumulated depreciation: 32,000 Trade receivables 51,000 Trade payables 42,000 Cash 6,200 Capital as at 1 January 2013 121,600 627,600 627,600 Further information:. a) Rs. 400 is owed for heating and lighting expenses. b) Rs. 700 has been prepaid for rent. c) d) It is decided that a bad debt of Rs. 1,200 should be written off, and that the allowance for doubtful debts should be increased to Rs. 4,500. Depreciation is to be provided for the year at 10% on cost e) Inventory at 31st December 2013 was valued at Rs. 16,500.