Wayne and Tammi are partners in The Ivy Arrow. The firm has supplied the following details as at December 31, 2017 DETAILS Sales Wages and Salaries Discount Allowed Loan Interest Creditors DR CR 570,000 68,000 6,200 15,000 61,315 Return Outwards 8,500 Rent Received 14,000 Purchases 310,200 Debtors 54,350 Provision for Bad Debts 3,200 Telephone Charges 12,000 Bank 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 20,000 Drawings Tammi 80000 10% Loan 270,000 Building Repairs 39,815 Commission Received 50,000 Opening Stock 34,600 Insurance 21,500 Office Supplies 36.650 1.418.51 5 1,418,515