This document is a pre-adjustment trial balance for Pollock CC as of December 31, 19.9. It shows account balances for assets like land, buildings, vehicles, and equipment totaling $320,000. It also shows liabilities such as a mortgage bond of $80,000 and loans from members. Revenue and expense accounts are listed, including $300,000 in sales and $150,000 in cost of sales. The total debits and credits equal $727,825.

1. PRE-ADJUSTMENT TRIAL BALANCE
OF POLLOCK CC ON 31 DECEMBER 19.9
ACCOUNT FOLIO DEBIT CREDIT
BALANCE SHEET
Members' contributinbs
- M Proctor 126,613
- B Richards 126,613
Retained income 17,000
Mortgage bond 80,000
Loan from M Proctor 25,000
Land and buildings 320,000
Vehicles 62,000
Equipment 16,600
Accumulated depreciation
- on vehciles 12,600
Accumulated depreciation
- on equipment 5,200
Loan to B Richards 30,000
Trading stock 33,000
Debtors control 16,000
Provision for bad debts 800
Bank 6,000
Petty cash 200
Creditors control 21,000
Receiver of Revenue 19,000
( Income Tax)
NOMINAL SECTION
Sales 300,000
Cost of sales 150,000
Debtors allowances 5,000
Rent income : B Richards 13,000
Advertising 5,000
Bad debts 1,300
Bank charges 1,000
Insurance 3,000
Interest on loan: M Proctor 4,125
Rates 1,800
Accounting officer 3,600
Salary M Protor 12,000
Salaries and wages 32,000
Stationery 1,200
Telephone 1,500
Water and electricity 3,500
TOTALS 727,825 727,825