Prepare the Post-Adjustment Trial Balance.

Here's the breakdown of the adjustments and the post-adjustment trial balance.

10.22.1 Analyse the adjustments

Here is the analysis of each adjustment, showing the accounts debited and credited, the amount, and the effect on the accounting equation (Assets, Owner's Equity, Liabilities).

No.	Account debit	Account credit	Amount (R)	Effect on Accounting Equation
1	Depreciation	Accumulated depreciation: Equipment	38 000	OE-, A-
2	Depreciation	Accumulated depreciation: Vehicle	21 000	OE-, A-
3	Accrued Commission Income	Commission Income	3 000	A+, OE+
4	Rent Income	Unearned Rent Income	4 000	OE-, L+
5	Water and electricity	Accrued Expenses	500	OE-, L+
6	Prepaid Advertising	Advertising	1 000	A+, OE+
7	Trading Stock	Cost of Sales	17 500	A+, OE+
8	Consumable Stores on Hand	Consumable Stores	800	A+, OE+
9	Bank Charges	Sundry Expenses	300	OE-, OE+ (Net 0)

10.22.2 Prepare the Post-Adjustment Trial Balance

Here is the Post-Adjustment Trial Balance for Caxio Supplies as at 28 February 20.2.

CAXIO SUPPLIES
POST-ADJUSTMENT TRIAL BALANCE
AS AT 28 FEBRUARY 20.2

$$\begin{array}{|l|r|r|} \hline \textbf{Accounts section} & \textbf{Debit (R)} & \textbf{Credit (R)} \\ \hline \textit{Statement of Financial Position accounts section} & & \\ \text{Capital} & & 700\,000 \\ \text{Drawings} & 110\,000 & \\ \text{Loan from Beta Bank} & & 350\,000 \\ \text{Land and buildings} & 530\,000 & \\ \text{Equipment} & 440\,000 & \\ \text{Accumulated depreciation on equipment} & & 98\,000 \\ \text{Vehicle} & 210\,000 & \\ \text{Accumulated depreciation on vehicle} & & 21\,000 \\ \text{Trading stock} & 17\,500 & \\ \text{Debtors control} & 42\,000 & \\ \text{Creditors control} & & 63\,200 \\ \text{Fixed deposit at Beta Bank} & 40\,000 & \\ \text{Bank} & 36\,600 & \\ \text{Cash float} & 2\,000 & \\ \text{Accrued Commission Income} & 3\,000 & \\ \text{Prepaid Advertising} & 1\,000 & \\ \text{Consumable Stores on Hand} & 800 & \\ \text{Unearned Rent Income} & & 4\,000 \\ \text{Accrued Expenses} & & 500 \\ \textit{Nominal accounts section} & & \\ \text{Sales} & & 750\,000 \\ \text{Cost of sales} & 402\,500 & \\ \text{Debtors allowances} & 15\,000 & \\ \text{Rent income} & & 48\,000 \\ \text{Interest income} & & 22\,000 \\ \text{Commission income} & & 5\,400 \\ \text{Salaries and wages} & 233\,000 & \\ \text{Vehicle expenses} & 9\,000 & \\ \text{Consumable stores} & 5\,400 & \\ \text{Advertising} & 3\,200 & \\ \text{Bank charges} & 4\,200 & \\ \text{Telephone} & 3\,600 & \\ \text{Water and electricity} & 5\,600 & \\ \text{Interest expense} & 42\,000 & \\ \text{Sundry expenses} & 11\,700 & \\ \text{Depreciation} & 59\,000 & \\ \hline \textbf{TOTAL} & \textbf{2\,000\,100} & \textbf{2\,000\,100} \\ \hline \end{array}$$