The following information appeared in the financial records of Boshoff Equipment as of 31 December 2022. Partial pre-adjustment trial balance of 31 December 2022 TRIAL BALANCE AS AT 31 DECEMBER 2022 DR CR Statement of financial position section Capital 1 264 134 Drawings 5 500 Land and Buildings 1 152 000 Motor vehicles 125 000 Accumulated depreciation: Motor vehicles 25 000 Equipment 56 000 Accumulated depreciation: Equipment 6 000 Fixed Deposit 100 000 Debtors control 25 500 Allowances for credit losses 2 250 Creditors control 44 500 Trading inventory (1 January 2022) 45 000 Bank 51 500 Nominal accounts section Sales 460 000 Rent received 22 500 Commission income 14 000 Sales returns 12 500 Purchases 166 550