$\backslash$table$[[$TORGA TRADERS$],[$PRE$-$ADJUSTMENT TRIAL BALANCE AS AT $29$ FEBRUARY $2024],[,$Debit $($R$),$Credit$($R$)],[$Balance sheet accounts section$],[$Captal$,,3530000],[\backslash$table$[[$Drawings$]],362000,],[$Land and buildings at cost$,2340000,],[\backslash$table$[[$Equipment at cost$]],1600000,],[$Vehicles at cost$,1000000,],[$Accumulated depreciation on equipment,,$504000],[$Accumulated depreciation on vehicles,,$252000],[$Fwed deposit Zap Bank $(5\%$ pa$.),100000,],[$Trading inventary,$244000,],[\backslash$table$[[$Debitors control$]],302000,],[,,98000],[,2000,],[\backslash$table$[[$Creditars control$]],,376000],[$Loan: Zap Bank $(16\%$ p$.$a$.),,184000],[$Nominal accounts section$],[$Sales$,,4036000],[$Cost of sales,$2340000,],[$Sales retums,$70000,],[$Advertsing$,50000,],[$Stafonery$,8000,]]$

$\backslash$table$[[$Aad debts,$12000,],[$Discount alowed,$2000,],[$Discount received,,$1400],[$Electricty and waler,$152000,],[$hterest on fired deposit,,$4000],[$hterest on overdrat,$2000,],[$hsurance$,30000,],[$Salaries$,450000,],[$Eark charges,$16000,],[$Rent income,,$130000],[$Muricjpal rates,$78000,],[,9178000,9178000]]$

Addifonal information and adfustments

The bookkeper did not record the following debit entries that appeared on the February $2024$ bank statement:

$1\mathrm{.}1$ Bank charges R$1400$

$1\mathrm{.}2$ Interest on overdaft $R200$

The financial year$-$end invertbry count revealed the following imentories:

$2\mathrm{.}1$ Trading imentary $,R240000$

$2\mathrm{.}2$ Sationery $,$ R$1000$

$3.$Vehides are to be depreciated at $R150000$ per year.

$4.$Deprecistion on equipmert amounted to $R219200.$

$5.$Provide for $R5000$ outstanding interest on the fixed depost. Interest is not capitalised. The invesiment in fiued deposit was made on $01$ March $2023$ and it matures on $28$ February $2026.$

$6.$The loan was obtained fom Zap Bank on O$1$ February $2024.$ Provide for the oulsanding interest for Febnuary $2024,$ R$2760.$ Interest is ndt capitalised. Repayments $($excluding interest$)$ totaling R$24000$ are expected to be made during the financial year ended $28$ February $2025.$

$7.$The terant has already paid the rent of R$10000$ for the first month of the next finarcial year.

$8.$The municipal rates statement for the year ended $29$ February $2024$ refected that R$6000$ was paid in advance for the next financial year.

$9.$A debtor who owed R$2000$ was dectared insolvert. Her account must now be witien off.

$10.$A provision for bad dets of R$15000$ must be geated.

$11.$ The net profit for the year ended $29$ February $2024,$ after taking the above into account, amounted to R$613440.$