Assets, Cash at bank, Cash in hand, Trade receivables, Inventory, Machinery, Plant and equipment, Office equipment, Land and building, Property, Motor vehicles, Fixtures and fittings, Liabilities, Trade payables, Bank loan, Equity, Capital, Drawings, Income, Commission income, Rent income, Discount received, Sales revenue, Interest income, Service fee revenue, Expenses, Cost of sales, Rent expense, Insurance expense, Interest expense, Utilities expense, Wages and salaries, Discount allowed, Stationery, Repairs and maintenance, Commission expense, Advertising.

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