An inexperienced bookkeeper has extracted a trial balance at 31 December 2003 from Andrea's books. It contains some errors and does not balance.

Required 

Re-write the trial balance and correct the errors so that it balances.

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Premises Plant and Machinery Office Equipment Wages Rent Payable Heating and Lighting Sundry Expenses Sales Purchases Discounts Allowed Discounts Received Bank Trade Debtors Trade Creditors Purchases Returns Sales Returns Rent Receivable Capital Drawings $ 70 000 30000 5000 7600 1500 1720 57 000 1070 2910 14000 2400 1200 194400 in $ 4000 133 000 2450 10 140 3150 80 000 28 480 261220