T. Morgan, a sole trader, extracted the following trial balance from his books at the close of business on 31 March 19X9:

Dr Cr

£ £

Purchases and sales 22,860 41,970 Stock 1 April 19X8 5,160 Capital 1 April 19X8 % 7,200 Bank overdraft 4,350 Cash 90 Discounts 1,440 930 Returns inwards 810 Returns outwards 570 Carriage outwards 2,160 Rent and insurance 1,740 Provision for bad and doubtful debts 660 Fixtures and fittings 1,200 Delivery van 2,100 Debtors and creditors 11,910 6,060 Drawings 2,880 Wages and salaries 8,940 General office expenses 450 61,740 61,740