what is group name of this item?

\begin{tabular}{|l|r|} \hline Ledger Balances & Amount \\ \hline Bank Dhofar - Current Account & 45000 \\ \hline Bank Muscat - Overdraft & 22500 \\ \hline Cash & 45000 \\ \hline Marketing expenses & 2580 \\ \hline Carriage inwards & 3300 \\ \hline Carriage outwards & 6855 \\ \hline Rent and rates & 6500 \\ \hline Office expenses & 7500 \\ \hline Land and Building & 150000 \\ \hline Capital & 250000 \\ \hline Sales & 400000 \\ \hline Purchases & 220000 \\ \hline Printing and stationary expenses & 1250 \\ \hline Advertising & 6500 \\ \hline Sales return & 550 \\ \hline Purchase return & 500 \\ \hline Sundry debtors & 95000 \\ \hline Sundry creditors & 125000 \\ \hline Depreciation & 2850 \\ \hline Bills receivable & 8800 \\ \hline Bills payable & 2500 \\ \hline Plant and Machinery & 133365 \\ \hline Salary payable & 5800 \\ \hline Legal expenses & 1250 \\ \hline Goodwill & 45000 \\ \hline Furniture and fixtures & 25000 \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{1}{|c|}{ Ledger Balances } & Amount \\ \hline Cash & 45800 \\ \hline Non-Current Assets & \\ \hline Land and Building & 210000 \\ \hline Furniture and Fixtures & 125000 \\ \hline Plant and Machinery & 134640 \\ \hline Sundry creditors & \\ \hline MHD trading company & 8590 \\ \hline Ibra Motors & 95200 \\ \hline Raj traders & 5500 \\ \hline Rent paid & 3500 \\ \hline Bills Receivable & 6500 \\ \hline Manufacturing wages & 1250 \\ \hline Bills payable & 5000 \\ \hline Capital & 250000 \\ \hline Accumulated depreciation - Building & 25000 \\ \hline Accumulated depreciation - Furniture and fixtures & 32500 \\ \hline Accumulated depreciation - Plant and Machinery & 35900 \\ \hline Sundry debtors & 525000 \\ \hline Muhammad and Sons trading & 45000 \\ \hline Yahya & 25000 \\ \hline Purchases & 325000 \\ \hline Sales & 525000 \\ \hline Sales return & 5500 \\ \hline Purchase return & 2500 \\ \hline Bank Muscat Current Account & 5800 \\ \hline \end{tabular}