AN EXTRACT OF THE PRE AUSTMENT THAL BALANCE AS AT 31 OCTOUR 20.3 350 000 C 2500 Drawing Traderecho 180 560 190 TS Trade Dayton 73732 Land and Machinery 1975 308 7 Acum precation: Machinery 1 November 20 125 900 12 500 Accumun rectan Vahit November 20 m &000 In Trang 20 15 900 254 Punya 2.542 258 564 Loon on ATM 120 FOTB 1350 Allowance 20920 Rancon 724 Install 33550 Ang 3910 3540 0.000 Swap -20 257 WA Wind Interest on loan from ATM Bank 20 257 Water and intricity 9456 Telephone expenses 1984 Additional information with regards to adjustments that you still need to take into account (a) CK Traders sublets part of its building to B Silver Silver pad R20 928 on the 1 November 208 tor 15 months. The rental agreement stipulated CK Traders will increase the rental amount to R16 from 1 August 200 th) CK Traders deposited R120 782 to a fred deposit account with TB Bank on 1 February 20, at an interest rate of 12% per annum. The interest is receivable wice per annum in June and December d On 1 November 200, CK Traders entered into an advertising contract with Kgomotso advertising agency for a period of 2 years for a total amount of R23 500 CK Traders paid R23 500 to Kgomotso advertising agency on the 20th the contact pero (o Anysical inventory count revealed that the following was anhand on 31 Odober 200 FIT 775 Inventory Packaging matena R1 990 Stationery R260 el On December 208 CK Traders obtained a loan from ATM Bank Interest is calculated at 1153 per annum The loan repayment schedule indicate that me captal repayment of the loan muld be made in four tantastiline Instaliments Amount Repayment date First instant R4641 30 April 2010 Second instalment 754 541 11 October 2010 Therde 30 April 2011 Fourth instant 6661 31 October 2011 Which one of the two wives represents the correct amount for trade and that was to be on the trant of trancia portion of extracts as at 31 October 2013 A.R157 12 RR120 075 CRT 00 R27 257 ER136 75 CK TRADERS AN EXTRACT OF THE PRE-ADJUSTMENT TRIAL BALANCE AS AT 31 OCTOBER 20.9 R Capital 350 000 Drawings 2 500 Trade receivables control 180 560 Trade payable control 129 875 Land and building 73 722 Machinery (at cost) 1 075 308 Accumulated depreciation Machinery (1 November 208) ? Vehicle (at costs 125 900 Accumulated depreciation Vehicle (1 November 20.8) 12 590 Inventory Trading (1 November 20.8) 4 800 Bank (Favourable) 15 909 254 Petty cash Cash float 2542 258 564 Loan from ATM Bank Fixed deposit TB Bank 120 782 1 350 Allowances for credit losses 20 928 Rent income Rent income 20 928 Interest on fixed deposit 7247 Advertising 23580 Packaging matenal 8.910 Stationery 3540 Credit losses 650 Salaries and wages 98 000 Interest on loan from ATM Bank 20 257 Water and electricity 9456 Telephone expenses 1 984 Additional information with regards to adjustments that you still need to take into account. (a) CK Traders sublets part of its building to B Siver B Silver paid R20 928 on the 1 November 20 B for 15 months Thorontal agreement stipulated that CK Traders will increase the recital amourd to R1 688 from 1 August 20,9 CK Traders deposited R120 782 into a fixed deposit account with TB Bank on 1 February 209 at an interest rate of 12% per amum The interest is receivable twice per annum in June and December c) On 1 November 208 CK Traders entered into an advertising contract with Kgomotso advertising agency for a period of 2 years for a total amount of R23 580. CK Traders paid R23580 to Kgomoto advertising agency on 1 November 20 8 to cover of contracted period Additional information with regards to adjustments that you still need to take into account. (a) CK Traders sublets part of its building to B Silver. B Silver paid R20 928 on the 1 November 20.8 for 15 months. The rental agreement stipulated that CK Traders will increase the rental amount to R1 688 from 1 August 20.9. (b) CK Traders deposited R120 782 into a fixed deposit account with TB Bank on 1 February 20.9, at an interest rate of 12% per annum. The interest is receivable twice per annum in June and December (C) On 1 November 20.8, CK Traders entered into an advertising contract with Kgomotso advertising agency for a period of 2 years for a total amount of R23 580. CK Traders paid R23 580 to Kgomotso advertising agency on 1 November 20.8 to cover the full contracted period. (d) A physical inventory count revealed that the following was on hand on 31 October 20.9: Inventory R7 775 Packaging material R1 990 Stationery R260 (e) On 1 December 20.8 CK Traders obtained a loan from ATM Bank. Interest is calculated at 11,5% per annum The loan repayment schedule indicate that the capital repayment of the loan would be made in four equal instalments as follows: Instalments Amount Repayment date First instalment R64 041 30 April 2010 Second instalment R64 541 31 October 2010 Third instalment R64 641 30 April 2011 Stationery R260 (e) On 1 December 20.8 CK Traders obtained a loan from ATM Bank. Interest repayment of the loan would be made in four equal instalments as follows: calculated at 11,5% per annum. The loan repayment schedule indicate that the capital D Instalments Amount Repayment date First instalment R64 641 30 April 20.10 Second instalment R64 641 31 October 20.10 Third Instalment R64 641 30 April 20.11 Fourth instalment R64 641 31 October 2011 Which one of the following alternatives represents the correct amount for trade and other payables to be disclosed in the statement of financial position of CK Traders as at 31 October 20.9? A. R157 132 B. R129 875 CR7 000 D. R27 257 E R136 875