×
Particulars $
Prepaid expenses 2,730
Hotel equipment 65,500
Furniture and fittings 40,600
Motor vehicles 39,500
Wages and salaries 24,630
Stock as of 1/1/2021 27,450
Purchases 71,780
Sales 118,320
Insurance 2,350
Debtors 39,970
Creditors 11,670
Bank overdraft 4,640
A loan from William Ltd of 25,000
General expense 1,920
Drawings 4,900
Capital 164,120
Carriage inwards 2,940
Discount allowed 1,110
Discount received 1,090
Accrued expenses 540
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