The following is the balance of estimates in the UD ledger. One day as of December 31, 2020 before adjustment Information (in thousands IDR Information (in thousands IDRY Cash 36.904 Capital 176.825 Accounts receivable 51.000 Prive 11.000 Merchandise inventory 45.600 Sales 580.000 7.424 Supplies shop 9.800 Returns & selling price adjustments Prepaid insurance 7.650 Purchase 401.200 Land and Building 130.000 Discount 9.000 Accumulated depreciation 9.000 Office buildings 9.000 Transportation costs 22.180 Shop equipment 70.000 Store employee salary expenses Accumulated depreciation of Office employee 17.840 44.800 shop equipment salary expenses Office equipment 45.000 Rental expenses 2.100 Accumulated depreciation of Other selling 6.680 28.800 office equipment expenses 22.181 Other general 6 228 Accounts payable and admin expenses Rental income is received in 9.000 advance N: withdrawal of part of the assets or capital in a company and use it for the personal needs of the owner