The following trial balance was obtained from the books of Pecos Martinez as at December 31, 2020 DETAILS DR CR Cash 32,900 Land and Building 350,000 Provision for Depreciation on Building 42,000 Motor Vehicle 280,000 56,000 Provision for Depreciation on Motor Vehicle Machinery and Equipment 220,000 33,000 Provision for Depreciation on Machinery & Equipment Capital Dritings 400,000 12,000 10% Loan 250,000 Building Repairs Commission Received 30,000 42.000 Opening Stock 56,000 Insurance 23,000 Bad Debts 7,550 Sales 610