The following balances were extracted from the ledgers of Pineapples business as of 31 March 2020:

Rent 23,400 Dr

Insurance 5,500 Dr

Loan from Peter 20,000 Cr

Commission revenue 3,500 Cr

The following additional information was ascertained:

(i) Two months rent totalling $4,680 was due but not yet paid.

(ii) Insurance included: Building insurance of $1,100 for 12 months ended 31 March 2020. Motor insurance of $4,400 for 12 months ended 31 July 2020.

(iii) The loan from Peter was borrowed on 1 April 2019, with an interest rate of 12% per annum. Only the interest for the first half of the year was paid.

(iv) Commissions of $1,500 were received for services to be provided in April 2020. This sum was included in the commission revenue account.