Helen Thorne, a retail jeweller, extracted the following trial balance for her business as at 31 May 2009.

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Dr Cr Revenue 324,650 Customer returns 1,250 Opening inventory, 1 June 2008 34,500 Purchases 168,220 Discount received 690 Discount allowed 1,520 Insurance 5,900 Assistants' wages 33,100 Telephone and e-mail 5,200 Light and heat 6,230 Security guards' wages 12,400 Repairs to premises 3,970 Amortisation of leasehold premises to 1 June 2008 18,000 Depreciation of safe to 1 June 2008 4,800 Depreciation of shop fittings to 1 June 2008 10,200 Rent and rates 17,000 Sundry expenses 3,940 Leasehold premises, at cost 60,000