=+Sales 15,660 Purchases 6,900 Stock 3,100 Discounts 940 160 Wages 1,140 Rent, Rates and Insurance 632 Bad Debts 160 Provision for Bad Debts 420 General Expenses 202 Premises 2,000 Motor Vehicle 1,620 Debtors 3,600 Creditors 920 Drawings — A. Johnson 600 Cash 496 Suspense Account 3,770 Capital — A. Johnson 8,000 £25,160 £25,160