The following information relates to Richfield Distributors:

Pre$-$adjustment trial balance of Richfield Distributors as at $31$ December $20\mathrm{.}1$

Debit Credit

Capital $(1/01/20\mathrm{.}1)..............................................................................................$

Land and Building $($at cost$).................................................................................$

Vehicle $($at cost$)....................................................................................................$

Equipment $($at cost$).............................................................................................$

Accumulated depreciation: Vehicle $(1/02/20\mathrm{.}1)...........................................$

Accumulated depreciation: Equipment $(1/01/20\mathrm{.}1).....................................$

Fixed deposit: Spot Bank Ltd$...............................................................................$

Inventory: Merchandise $.....................................................................................$

Trade receivables control $..................................................................................$

Bank $...................................................................................................................$

Petty cash $............................................................................................................$

Cash float $..........................................................................................................$

Trade payables control $.....................................................................................$

Long$-$term borrowing: Bean Ltd $......................................................................$

Allowance for credit losses $..............................................................................$

Sales $.....................................................................................................................$

Cost of sales $.......................................................................................................$

Sales returns $......................................................................................................$

Wages