=+The following matters are to be taken into account:

(a) The Stock in Trade at 31st March, 1961 was valued at £5,040.

(b) Salaries accrued at 31st March, 1961 amounted to £840 and Rent accrued, £250.

(c) Insurances paid in advance at 31st March, 1961 amounted to £30.

(d) The provision for doubtful debts is to be increased to £250.

(e) The stock of unused Petrol at 31st March, 1961 was valued at £25.

(f) The balance of £1,250 on Motor Vans Account was made up as follows:

1960 £ 1960 £