CodeAccountDebitCredit
Assets
1100Trade receivables48,204.00
1200Bank current account112,880.41
1800Fixtures and fittings, cost59,400.00
1810Accumulated depreciation23,512.50
Assets220,484.4123,512.50
Liabilities
2100Trade payables31,118.60
2200VAT control14,806.20
Liabilities45,924.80