The following balances were extracted from the books of Taku-Tau, a on 30 June 2013 30 Marks N$ Capital Accounts receivables Bank (Cr) Accounts payables Cash Donation Rate and Rent 66 580 44 000 3 190 9 610 510 150 3 000 250 1 100 300 1 200 10 000 2 000 Stationery Insurance Drawings Provision for Bad debts Furniture Accumulated depreciation Discount allowed Buildings Discount received 50 000 990 -Carriage on sales Office salaries Carriage on purchases co Lighting & Heating - Sales return - Inventory (1/0772012) Purchases return 10 000 usrd 860 5 390 1 600 9 400 2 400 71 400 Purchases Sales Additional information: 1. Rent & rates had been paid up to 30 September 2013. There had been no change in the annual amount charged for Rent & Rates since 1 July 2012 2. The following amount were not yet paid at 30 June 2013 Office salaries N$900 Lighting & Heating N$400 3. Depreciation is to be calculated as follows: Furniture at 10% per annum by reducing balance method Buildings are not depreciated 4, Provision for bad debts is to be adjusted to 2 % of outstanding accounts receivables 5. During the inventory count at the end of the financial year 31 June 2013 the following were valued Trading inventory N$10 300 Stationery N$70. . Tre