$(1)$

$B\frac{291}{B}B293$

Question $1$:

Adam owns a small business selling home electronics. Below is the company's unadjusted trial balance dated December $31,2020.$

Trial Balance

$\backslash$table$[[$Account Name,Debit $$,$Credit $$],[$Sales$,,384,000],[$Sales Return,$10,200,],[$Opening inventory,$57,600,],[$Purchases$,151,200,],[$Purchases return,,$19,200],[$Non$-$Current assets at cost:$,,],[$Freehold property,$90,000,],[$Equipment$,28,800,],[$Motor Vehicles,$16,800,],[$Accumulated depreciation on:$,,],[$Equipment$,,],[$Motor vehicles,$8,400,],[$Salaries and wages,$3,600,],[$Insurance$,5,400,],[$Advertising expenses,$1,800,],[$Motor expenses,$4,800,],[$Loan interest,$43,200,],[$Receivables$,,],[$Allowances for receivables,,$],[$Payables$,,],[$Cash at bank,,$33,400],[$Bank loan,,$],[$Capital$,,60,000],[,,96,000],[,608,400,608,400$