Smiling Incorporated has a financial year-end of 31 August 2022. The trial balance as at this date is provided as follows: Description Debit Credit Motor vehicles 55 000 Accumulated depreciation on motor vehicles 10 000 Debtors control 41 050 Bank: ABSA 8 500 Bank: FNB 1 200 Allowance for credit loss 4 105 Equipment 32 000 Accumulated depreciation on equipment 2 100 Creditors control 18 000 Accrued expenses 1 500 Share capital 3 000 Retained earnings 31 800 Rental income