Telephone Office refreshments Cleaning materials Stationery Electricity Wages & Salaries Entertainment Fuel Additional information and adjustments as at 30 June 2018: N14 N15 N16 N17 N18 N19 1) The owner made a capital contribution (cash) of R100 000 on 1 March 2018. 2) The stock take revealed the following items on hand: a) Stationery R1 200; b) Trading inventory R22 525. 3) The allowance for credit losses need to be adjusted to the amount of R800. 4) 5) A piece of furniture was sold for cash on 1 July 2017 and no entries have been rec was originally bought for R18 000 on 1 July 2015 and was sold for R12 000. Provide for depreciation as follows: a) Motor vehicles: 20% per annum on straight-line method. Note: a new moto was bought for R180 000 on 28 February 2018. This purchase has been prop recorded. The Independent Institute of Education (Pty) Ltd 2018