You are given the following trial balance for Krazy Girls Advertising for the month You are required to record the following adjustments and then to draw up the adjustments trial balance. The adjustments are as follows. a) The outstanding telephone account amounts to R85. b) Additional purchases for operating expenses to the value of R3 050 were paid for on the last day of the year (31 December). c) Purchases to the value of R50, included in the purchases under (b), were returned as defective. d) Mr Tick Bird's invoice for R1 500 for accounting services must still be paid. e) Depreciation must be calculated at 15\% per annum (per year) on the book value using the reducing balance method