Thw trial balance of adjustments and additional information given below were extracted from the accounting records of royal traders on 28 February 2021. the end. of finanacial year.

Assest Equity Capital money Money owner take Drawings Vehicles at cost Equipment at cost Accumulated depreciation on vehicles Accumulated depreciation on equipment Trading inventory Debtors control vision for bad debts. 134 720 360 000 240 000 301 000 140 000 62 000 186 000 62 000 42 800 1 000 Sales returns Salaries and wages Bad debts Stationery Rent expense Motor expenses Bad debts recovered Telephone Electricity and water Bank charges Insurance Interest on mortgage loan 178 000 2 000 4 000 42 880 34 000 14 000 24 000 6 000 12 000 26 400 2 000 10 000 244 900 ents and additional information According to the physical stocktaking completed on 28 February 2021, the follo Trading inventory, R136 000 Stationery, R600. n account received from Airtel Fitters on 28 February 2021 for the installati the vehicles was debited to the motor expenses account in error, R6 000. entry has been made for interest at 12% p.a. that was charged for two otor who owed R6 000. electronic funds transfer for R1 330 was made to Royal Traders on 28 ement discount of 5% was deducted. No entries have been made for provision for bad debts must be decreased to R3 000. elephone account for February 2021 was due to be paid on 02 Ma xpense has been paid up to 31 March 2021. Note: The renta cember 2020. Make the necessary adjustment. on loan for February 2021 has not been paid, urance total includes an annual premium of R4 800 that w 1. posit fees of R600 that appeared in the February 2021 ba mals for February 2021 were prepared and posted. or depreciation as follows: Assest Equity Capital money Money owner take Drawings Vehicles at cost Equipment at cost Accumulated depreciation on vehicles Accumulated depreciation on equipment Trading inventory Debtors control vision for bad debts. 134 720 360 000 240 000 301 000 140 000 62 000 186 000 62 000 42 800 1 000 Sales returns Salaries and wages Bad debts Stationery Rent expense Motor expenses Bad debts recovered Telephone Electricity and water Bank charges Insurance Interest on mortgage loan 178 000 2 000 4 000 42 880 34 000 14 000 24 000 6 000 12 000 26 400 2 000 10 000 244 900 ents and additional information According to the physical stocktaking completed on 28 February 2021, the follo Trading inventory, R136 000 Stationery, R600. n account received from Airtel Fitters on 28 February 2021 for the installati the vehicles was debited to the motor expenses account in error, R6 000. entry has been made for interest at 12% p.a. that was charged for two otor who owed R6 000. electronic funds transfer for R1 330 was made to Royal Traders on 28 ement discount of 5% was deducted. No entries have been made for provision for bad debts must be decreased to R3 000. elephone account for February 2021 was due to be paid on 02 Ma xpense has been paid up to 31 March 2021. Note: The renta cember 2020. Make the necessary adjustment. on loan for February 2021 has not been paid, urance total includes an annual premium of R4 800 that w 1. posit fees of R600 that appeared in the February 2021 ba mals for February 2021 were prepared and posted. or depreciation as follows