Loan from T Small(long term) $3000,sales 200000,purchases 175000, accounts recievables 18000,discounts allowed 5000,discounts received 7000, returns inwards 1000,returns outwards 7000,insurance 16000,commissions received 7000,motor expense 500,rent received 3000,bad debt expense500,bank loan 75000,salaries 40000,carriage inwards 4000,carriage outwards 3000,accounts payables 50000,capital 150000,furniture 10000,buildings 100000,commission expense 50000, rent expense 12000 inventory 30000, machinery 15000,equipment 20000