Nominal accounts section Sales Cost of sales Debtors Allowances 1 544 400 67 650 22 530 Stationery Repairs to building Bad debts Pension fund contributions 12.900 3 630 2 835 650 19 200 Telephone 11 100 Insurance 13 830 Salaries 259 200 Bank charges 14 130 Provision for bad debts adjustment 675 Assel disposal Rent income Interest on current account 4 651 020 36 000 79 800 2820 4 651 020 ADJUSTMENTS 1. 2. A debtor, A Mxinwa, returned unsuitable goods to the value of R15 000 on 27 February 2015 These goods were especially marked at 25% on cost. No entries were made for this transaction A credit invoice received from Zens Traders has not yet been recorded in the books. The following details appeared on the invoice. R Trading stock 9.000 Less 15% trade discount 1.350 7.650 Carriage on purchases 750 8 400 3. 4. 5. A physical stocktaking on 28 February 2015 showed the following stock on hand: Trading stock, R239 700 Stationery, R3 120 J Justice, a debtor whose debt had been written off during October 2014, paid the amount of R1 500 on 26 February 2015. This amount was credited against Debtors control. The provision for bad debts had to be increased by R765. On 27 February 2015 the bookkeeper made the following entry in the General Journal and posted it. Provision for bad debts Provision for bad debts Debit 675 Credit 675​