During the year ending 31 December 2012 Country Furniture Ltd achieved sales that were three times higher than total purchases. Trading expenses were 25% of total purchases. On 31 December 2012 the business had £4,000 in the bank and this was half the amount it had incurred in operating expenses. Premises were acquired for £75,000 and 33% of this was funded by a bank loan. Inventory at the beginning of the year was the equivalent of 2 months’ sales revenue.

Required Calculate the figure for capital and prepare a trial balance for Country Furniture Ltd at 31 December 2012.