Sampi CC managed by Shapi and Haingura was incorporated on 1 March 2010 with each member contributing N$400 000 each. The members share profit and losses equally. The business deal with horticultural commodities. The financial year ends on 30 April each year. Sampi CC post-adjustment trial balance at 30 April 2022 is as follows: DR CR Members contribution 800 000 Undrawn profit: 30 April 2021 120 000 Accounts payable 80 000 Accounts receivable 120 000 Furniture& Equipment: Cost