$\backslash$table$[[$KINGSWAY SUPPLIERS$],[$PRE$-$ADJUSTMENT TRIAL BALANCE AS AT $29$ FEBRUARY $2024],[,$Debit $($R$),$Credit $($R$)],[$Balance Sheet accounts section$],[$Capital$,,798850],[$Drawings$,150000,798850],[$Vehicles at cost$,990000,],[$Equipment at cost$,460000,],[$Accumulated depreciation on vehicles,,$],[$Accumulated depreciation on equipment,,$],[$Fixed deposit: Fin Bank $(12\%$ p$.$a$.),40000,],[$Trading inventory,$312500,],[$Debtors control,$166500,],[$Provision for bad debts,,$4500],[$Bank$,241000,],[$Petty cash,$2500,],[$Creditors control,$2500,78500],[$Long$-$term loan: Fin Bank $(18\%$ p$.$a$.),,350000],[$Nominal accounts section$],[$Sales$,,3600000],[$Cost of sales,$1550000,],[$Sales returns,$45000,],[$Salaries and wages,$700000,],[$Discount allowed,$2000,3000],[$Rent expense,$180000,],[$Motor expenses,$58500,],[$Advertising$,48000,],[$Electricity and water,$42000,],[$Bank charges,$52500,],[$Insurance$,31000,],[$Interest on mortgage loan,$47250,],[$Interest on fixed deposit Consumable stores,,$2400],[$Consumable stores,$22500,],[,165250,65250]]$