Jane runs a business selling ladies clothes. She has extracted the following balances from her books of account at 31 January 2014.

Required

Prepare Jane’s trial balance at 31 January 2014.

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Bank overdraft 11 276 Capital account 16 983 Carriage outwards 652 Discounts allowed 417 Discounts received 1 058 Drawings 9 420 hventary at 1 February 2013 22 030 Nơn-current assets at cost 37 200 Purchases 65 152 Rent payable 12 600 Returns inwards 325 Returns outwards 1458 Revenue 159 238 Sundry expenses 12 049 Trade payables 10 309 Trade receivables 14 140 Wages and salaries 26 337