QuestionSimons operates Forty Winks Inc,a mattresses and bedding business that he started a few yearsago.The following unadjusted trial balance has been extracted from his business records as at31 December 2021:Unadjusted Trial Balance as at 31 December 2021AccountDr(S)Cr(S)Vehicles.at cost424.800Equipment,at cost281.600Carriage inwards21.400Commission income19.700Discounts18.50016.300Trade receivables219.400Capital:Simons320.000Returns inwards32,700Insurance expense76.900Advertising expense45.2005%Bank loan,repayable in 2028288.000Cash at bank168.800Inventory as at 1 January 2021104.300Sales1.496.200Utilities expense72.800Carriage outwards23.500Trade payables192.700Returns outwards26,600