Tango and Fanta are partners.Their agreement states that interest shall be allowed on partners' capital accounts (calculated on opening balances each year) at 5% per annum and charged on drawings.Profits and losses are shared in the ratio: Tango - two-thirds; Wells - one-third.

The following trial balance was extracted from the books as on 31 December 2018

Debit Credit

Capital: Tango 120,000

Capital: Fanta 100,000

Discount allowed 25,300

Discount received 22,600

Purchases/sales revenue 978,000 1,286,000

Trade receivables/trade payables 126,700 98,800

Furniture and fittings 52,000

Wages and salaries 105,800

Rent and rates 8,500

Bad debts 14,700

Returns inward 12,000

Returns outward 8,000

Lease on premises 14,000

General expenses 71,500

Provision for bad debts 6,000

Inventory 154,000

Bank 900

DrawingsTango 48,000

Fanta 30,000

1,641,400 1,641,400

You are provided with the following information:

• A purchase invoice for 3,300 has been entered twice in the purchases journal in December 2018, and posted twice to the supplier's account, but no payment has been made before the end of the year.

(How to solve this information?)