=+Customs Duty on Imported Purchases 317 Carriage Outwards 432 Returns Inward 218 Returns Outward 74 Rent, Rates and Insurance 2,170 Fixtures and Fittings 900 Discount Allowed 315 Discount Received 284 Sundry Debtors 5,132 Sundry Creditors 2,390 Drawings 1,200 General Expenses 496 Balance at Bank 1,321 Cash in Hand 115 Carriage and Freight Inwards 468 Provision for Bad Debts 37

£53,185 £53,185