The following is Trial Balance of Ricky's Repair for the financial year ended $31$ December $20$X$3$:

$\backslash$table$[[,$DR$,$CR$],[,5,5],[$Non$-$current assets,$2,000,],[$Inventory$,2,000,],[$Acoountreceivables$,5\mathrm{.}000,],[$Cash$,1,500,],[$Capital$,,14,000],[$Revenue$,,5\mathrm{.}500],[$Rent$,2\mathrm{.}000,],[$Electricity$,1\mathrm{.}000,],[$Repair and maintenance,$500,],[$Salaries and wages,$2,000,],[$Advertisement expensese,$3\mathrm{.}500,],[,19,500,19,500]]$

The accomts clerk has made the following mistakes while prepartng the above trial balance.

a$)$ Sales to a customer on eredi on $30$ December $20x3$ amounting to $$160$ was wnongly taken up as $$105in$ both revemue and accothts recenzbles

b$)$ Non$-$current assets consist of $2$ office equpment bought duming the phear. The company's policy is to charge a full y ear depreciation in the year of acquisition. The depreciation rate for office equpment is $20\%$ on straight line bacis. This depreciation amount has been omitted in the preparation of the tral balance

c$)$ Rental amountsig to $$1\mathrm{.}200$ for $3$ morths has been pard on $1$ November $20x5.$ The full amoun has been taken up as rental expense as at $31D$ ec $20x3.$