Clare Analetto, an antique dealer, has the following trial balance as at 31 December 2001.

Debit Credit e £

Sales 100,000 Sales returns 5,000 Purchases 70,000 Purchases returns 6,000 Opening stock of antiques 9,000 Debtors 16,800 Business rates 800 Creditors 14,000 Cash at bank 17,100 Long-term loan 12,000 Bank interest receivable 850 Rent 2,050 Electricity 1,950 Insurance 1,250 Loan interest 1,200 General expenses 1,025 Motor van expenses 1,800 Premises at cost 60,000 Machinery at cost 16,500 Office equipment at cost 730 Motor car at cost 2,050 Drawings 8,200 Repairs to antiques 1,300 Telephone 500 Capital 85,425 ee 218,275 218,279