The trial balance and additional information were extracted from the accounting records of Warrior Traders as at 28 February 2021, the end of the financial year. Warrior Traders PRE ADJUSTMENT TRAIL BALANCE AS AT 28 FEBRUARY 2021 DR CR R R Capital 162 000 Drawings 70 000 Vehicles at cost 180 000 Equipment at cost 120 000 Accumulated depreciation on vehicles 90 000 Accumulated depreciation on equipment 38 000 Trading inventory 70 000 Debtors control 32 000 Allowance for credit losses 4 000 Bank 22 000 Cash float 2 000 Creditors control 40 000 Mortgage loan: Aries Bank (16% p.a.) 80 000 Sales 485 000 Cost of sales 240 000 Sales returns 5 000 Salaries and wages 84 000 Credit losses 5 000 Consumable stores 2 000 Commission income 5 000 Rent expense 28 000 Motor expenses 15 000 Credit losses recovered 2 000 Telephone 7 000 Electricity and water 11 000 Bank charges 3 000 Insurance 4 000 Interest on mortgage loan 6 000 906 000 906 00