Amis, Lodge and Pym were in partnership sharing profits and losses in the ratio 5 : 3 : 2. The following trial balance has been extracted from their books of account as at 31 March 2008:

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f Bank interest received 750 Capital accounts (as at 1 April 2007): Amis Lodge 80,000 15,000 Pym 5,000 Carriage inwards Carriage outwards 4,000 12,000 Pym Cash at bank Current accounts: Amis Lodge Discounts allowed Discounts received Drawings: Amis 4,900 1,000 500 400 10,000 4,530 25,000 Lodge 22,000 Pym 15,000 Motor vehicles: at cost 80,000 accumulated depreciation (at 1 April 2007) 20,000 Office expenses 30,400 Plant and machinery: at cost 100,000 accumulated depreciation (at 1 April 2007) 36,600 Provision for doubtful debts (at 1 April 2007) 420 Purchases 225,000 Rent, rates, heat and light 8,800 Sales 404,500 Stock (at 1 April 2007) 30,000 Trade creditors Trade debtors 16,500 14,300 583,300 583,300