Sorry, I wasn't very clear. I have the trial balance for the company at the end of the year plus additional information. The additional info gave me a figure for closing inventory at the end of the year and also stated that 5% of this was not in saleable condition. So, my question is how do I show that in T accounts? Do take 5% off of closing inventory then work out cost of goods sold? Or do I work out cost of goods sold and take 5% to a disposals acc?