Wayne and Tammi are partners in The Ivy Arrow. The firm has supplied the following details as at December 31, 2017 DETAILS DR CR Sales Wages and Salaries Discount Allowed Loan Interest Creditors Return Outwards 570,000 68,000 6,200 15,000 61,315 8,500 Rent Received Purchases Debtors Provision for Bad Debts Telephone Charges Bank 14,000 310.200 54,350 3,200 12,000 79,300 Cash 18,200 Land and Building 220,000 Provision for Depreciation on Building 45,000 Motor Vehicle 290,000 Provision for Depreciation on Motor Vehicle 24,000 Machinery and Equipment 132,000 Provision for Depreciation on Machinery & Equipment 13,200 Capital Wayne 100,000 Capital Tammi 150,000 Current Account Wayne 30,000 Current Accounts Tammi 60,000 Drawings Wayne Drawings Tammi 20,000 80000 10% Loan 270,000 Building Repairs 39,815 Commission Received 50,000 Opening Stock 34,600 Insurance 21,500 Office Supplies 36,650 1,418,515 1,418,515