Simon Eurat, who runs a taxi business, has the following trial balance.

S. Eurat Trial Balance as at 30 June 2002 Debit Credit fe iL Cash overdrawn at bank 1,500 Long-term loan 3,550 Receipts 28,300 Diesel and oil 8,250 Taxi repairs and service 3,950 Radio hire 3,400 Road fund licences 2,300 Buildings at cost 68,000 Taxis at cost 34,500 Business rates 450 Electricity 1,300 Telephone 1,250 Debtors 100 Creditors for motor repairs 1,800 Insurance on buildings 1,300 General expenses 850 Drawings 9,600 Bank interest 150 Capital 103,250 Wages 3,000 138,400 138,400