The Wind Jammers plc has provided the following data as at December 31, 2017 DETAILS DR CR Management Fees 50,000 Wages and Salaries 124,000 Insurance 18,000 Premises 600,000 Motor Vehicle 650,000 Provision for Depn on Motor Vehicle 70,000 Creditors 54,000 Interim Ordinary Shares Dividend 5,000 Cost of Sales 810,000 Closing Stock 6% Debenture Debenture Interest 230,000 200,000 7,000 General Reserves 65,000 Retained Earnings 20,000 Goodwill 200,000 Ordinary Share Capital @ $1 600,000 5% Preference Share Capital @ 0.5 300,000 1,440,000 Sales Turnover Debtors 55,000 Bank 40.000 2,769,00 2,769,000 0