Neco Model Questions Vol1 2023 Financial Accounting Question 12

The following is the unadjusted trial balance of XYZ Ltd.:\n\nCash \(\text{Dr}\) ₦150,000\nAccounts Receivable \(\text{Dr}\) ₦80,000\nEquipment \(\text{Dr}\) ₦300,000\nAccumulated Depreciation - Equipment \(\text{Cr}\) ₦0\nSupplies \(\text{Dr}\) ₦20,000\nAccounts Payable \(\text{Cr}\) ₦70,000\nCapital \(\text{Cr}\) ₦400,000\nDrawings \(\text{Dr}\) ₦30,000\nService Revenue \(\text{Cr}\) ₦250,000\nSalaries Expense \(\text{Dr}\) ₦90,000\n\nAdjusting entries are required for:\n1. Depreciation on equipment (straight‑line, 5‑year life, no salvage).\n2. Supplies on hand at year‑end amount to ₦5,000.\n3. Salaries accrued but unpaid amount to ₦10,000.\n\nAfter posting the adjusting entries, what is the amount of discrepancy (difference) between total debits and total credits in the adjusted trial balance?