Adjustment:

a$)$ Stock on $31-3-23$ was Shs$.40,000.$

b$)$ A fire broke$-$out in the godown and destroyed stock worth Shs$\mathrm{.}5,000.$ Insurance

company had accepted the claim in full.

c$)$ Provide for bad debts @ $10\%$ and provide for discount on debtors @ $5\%$

and on creditors @ $10\%$

d$)$ Depreciate buildings at the rate of $15\%$ p$.$a$.$

e$)$ Rent outstanding amounted to Shs$\mathrm{.}1,000$

f$)$ Closing stock includes samples worth of Shs$\mathrm{.}2,000.$

g$)$ Provide interest on drawings @ $10\%$ and on capital @ $10\%.$