The following trial balance was extracted from the books of accounts of KOWA partnership operated by Kori and Wangui partners for the period ended 31/12/2018 after preparing a trading account.

KOWA partnership Trial balance as at 31/12/2018 Trading gross profit Dr 4,000,000 Cr 5,423,000 Plant and machinery (cost) Motor vehicle (cost) 2,300,000 Furniture and fittings (cost) 720,000 Rates and insurance 527,000 Debtors / Creditors Sundry expenses Loan from KCB 2,196,000 4,023,000 468,000 4,500,000 Capital Reserve Profit and loss appropriation account b/d Pro. for depreciation: Plant and machinery Motor vehicle Furniture Wangui Capital accounts: Kori 1,000,100 800,000 1,476,000 873,000 324,000 9,000,000 5,400,000 Bank 837,000 Stock 3,090,000 Current accounts: Kori 1,629,000 Wangui 1,044,000 Drawings: Kori 1,656,000 Wangui 1,080,000 Electricity 710,000 Interest on short term deposits Short term deposits with HFCK Advertising 684,000 3,600,000 936,000 Petty Cash Provision for doubtful debts 18,000 30,000 35,999,100 35,999,100