From the following trial balance of E Es after her first year’s trading, you are required to draw up a trading and profit and loss account for the year ending 30 April 2005. A balance sheet is not required.

Stock at 30 April 2005 was £39,410.

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Sales Purchases Rent Lighting and heating expenses Salaries and wages Insurance Building Fixtures Debtors Trial Balance as at 30 June 2008 Dr Cr 384,200 194,110 7,800 910 46,200 3,390 120,000 7,800 46,600 Sundry expenses 140 Creditors 79,500 Cash at bank 21,830 Drawings 36,000 Vans 18,400 Motor running expenses 5,200 Capital 44,680 508,380 508,380