You are the accountant of JJ Partnership. An extract of the trial balance is provided below as at 31 December 2018. $ Capital Joe Jane Debit Credit $ 18,000 $ 14,000 Current accounts (31 December 2017): Joe $ 2,600 Jane $ 8,000 Drawings: Joe $ 1,900 Jane $ 2,000 Vehicles $ 30,000 Furniture $ 20,000 Accumulated depreciation: Vehicles $ 15,000 Furniture $ 6,000 GST input $ 8,390 GST output $ 12,000 Inventories Receivables $ 10,000 $ 20,000 Payables $ 30,000 Bank $ 13,610 Purchases $ 80,000 Freight inwards $ 1,600 Salaries and wages $ 30,000 Printing expenses $ 300 Sales $ 120,000 Property rates $ 600 Repairs $ 2,000 $ 223,000 $ 223,000