ARCH TRADERS EXTRACT OF THE PRE-ADJUSTMENT TRIAL BALANCE AS AT 30 SEPTEMBER 20.2 Debit R Credit R Time left 1:58:1 Capital....... Drawings.. Buildings... Land 525 000 25 000 150 000 450 000 Vehicles... 500 000 Equipment... 280 000 Accumulated depreciation: Vehicles(1 October 20.1....... 100 000 Accumulated depreciation: Equipment (1 October 20.1)... 60 000 Trade receivables control.. 225 000 Inventory.. 250 000 Bank overdraft 714 750 Trade payables control.. 300 000 Additional information a. On 1 October 20.1 Arch Traders bought a new vehicle to the value of R280 000. b. On 30 June 20.2 one of the two old vehicles bought on 1 October 20.0 were sold for R100 000. The vehicle was bought at a cost price of R250 000. c. Depreciation for the year must be provided as follows: 10% per annum on the straight-line method - Equipment: Vehicles: 20% per annum on the diminishing balance method The correct property, plant and equipment note for vehicles (total column excluded) for Arch Traders on 30 September 20.2 will be:​