how do I adjust this Pre adjustment Trial Balance

Nominal Accounts Section Sales Cost of sales 420 0MC Debtors allowances X30 020 40 NE Salaries and wages 96 Insurance N5 Packing material Rent income 5 029 N Telephone WH 13 /80 Water and electricity 12 0On interest on loan N10 9 000 00 Delivery expenses IN11 15 820 914 743 00 414 740 00 Adjustments and additional information 1. The vehicle that cost R91 000 was bought on 1 November 20.5. This has already been recorded. The equipment was bought and recorded on 1 March 20.5. 2. Vehicles must be depreciated at 15% on diminishing balance and equipment must be depreciated at 15% using the straight line method. 3. S. Mafika, a debtor, returned goods that she bought for 1480. As these goods were faulty, they were then returned to the suppliers. No entries have been made to record this. 4. A debtor, who owed R800, paid 40% of what he owed. The rest of his account must be written off as bad, No entries have been made to record either of these entries. 5. Trading stock, with a selling price of R16 000, was destroyed by a small fire in the warehouse. This had not yet been recorded. 5. The owner's telephone account (R580) was incorrectly recorded as a business expense. 7. According to a stock-take the following was on hand on 28 February 20.6: . Trading stock R50 500 . Packing material R340 8. Insurance includes an annual premium of R600 for a policy caken out on 1 July 20.5, 9. Rent has been received for March 20.6. 10. Electricity of R1 100 is still due. 11, An amount of R1 090 is due to be repaid on the loan from Ace Bank on 30 April 20.5