Commission received
Bank loan
Carriage outwards
Goodwill
Sales returns
Inventory
Prepaid incomes
Rent received
Trade payables
Irrecoverable debts recovered
Capital
Discount received
Carriage inwards
Drawings
Rent paid
Debentures
Discount allowed
Accrued expenses
Land and buildings
Purchases
Trade receivables
Motor vehicles
Bank overdraft
Cash and bank
Revenue (sales)
Irrecoverable debts