Jai is a trader. The following balances appeared in his books on 31 March 20–8.
                                                         $      
Sales .........................................86,000
Purchases ................................51,500
Bank overdraft ........................  1,100
Cash .........................................        50
Trade payables ........................  4,900
Trade receivables ....................  6,900
Furniture and equipment ......26,400
Wages .......................................21,300
Sundry expenses ....................  3,100
Rent payable ............................ 3,200
Purchases returns .................      350
Inventory .................................  9,200
Drawings .................................10,100
Capital .................................... 39,400

Prepare Jai's trial balance at 31 March 20–8.