You have been appointed as the junior financial accountant of the black Itd group. The company CEO received notification from the accounts manager, that their computerized accounting system has been corrupted by computer virus. A trial balance which was generated by the system is therefore incorrect. The nominal and balance sheet section are nolonger in the correct order. However the amounts are correct.

TRIAL BALANCE OF BLACK LTD GROUP FOR THE YEAR ENDED FEBRUARY $2022$

$\backslash$table$[[$Balance sheet account section,Fol,Debit,Credit$],[R,$C$,$R$,$C$],[$Advertising$,,18045,00,,],[$Capital$,,,,400000,00],[$Water and electricity,,$28565,00,,],[$Staff training,,$5028,00,,],[$Salaries and wages,,$36661,00,,],[$Bad debts,,$1907,00,,],[$Debtors Allowances,,$8600,00,,],[$Bank$,,23560,00,,],[$Discount received,,,,$5608,],[$Petty cash,,$1200,00,,],[$Cash float,,$850,00,,],[$Creditors Control,,,,$41039,00],[$Vehicle$,,199300,00,,],[$Sales$,,,,445322,00],[$Nominal account section$],[$Cost of sales,,$215408,00,,],[$Drawings$,,54800,00,,],[$Land and building,,$150000,00,,],[$Equipment$,,73849,00,,],[$Fixed Deposit ABSA Bank $(8\%,,100000,00,,],[$Cleaning material,,$6980,00,,],[$Computer expenses,,$12705,00,,],[$Interest on loan,,$8043,00,,],[$Trading Inventory,,$50500,00,,],[$Rent income,,,,$8000,00],[$Debtors control,,$36980,00,,],[$Loan Standard Bank $(15\%),,,,150000,00],[$Packing material,,$2980,00,,],[$Rates and taxes,,$14008,00,,],[,,1049969,00,1049969,00]]$