Zizu owns a general dealer shop. The following information was provided. List of pre-adjustment balances as at 31 December 2020. Property, plant and equipment at cost (additional information 1) Total accumulated depreciation at 1 January 2020 Fixed deposit: Third Bank....... Inventory: Trade goods... Trade debtors..... Allowance for credit losses... Bank.......... Cash float.. Capital-Zizu.... R 398 000 25 820 100 000 117 000 10 400 600 106 200 1 200 283 400 Drawings 26 480 Long term borrowing: DLM Finance... 50 000 Trade creditors... 19 100 Sales 763 580 Sales returns... 2 400