Neco Model Questions Vol1 2017 Financial Accounting Question 20

Delta Traders' trial balance before adjustments (amounts in ₦) is as follows:\nCash \(50,000\) Dr, Accounts Receivable \(40,000\) Dr, Prepaid Insurance \(12,000\) Dr, Salary Expense \(30,000\) Dr, Rent Expense \(20,000\) Dr, Purchases \(63,000\) Dr, Accumulated Depreciation \(25,000\) Cr, Accounts Payable \(35,000\) Cr, Capital \(80,000\) Cr, Sales Revenue \(70,000\) Cr, Accrued Salaries \(5,000\) Cr. The total debits and credits both equal \(215,000\). At year‑end the following adjusting entries are required: (i) Insurance expense for three months of the prepaid policy, (ii) Salary expense incurred but not yet paid, amounting to \(5,000\). After posting these adjustments, what is the total of the debit side of the adjusted trial balance?