From the following trial balance of R Graham, draw up a trading and profit and loss account for the year ended 30 September 20X9, and a balance sheet as at that date. 

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Dr Cr Stock 1 October 20X8 Carriage outwards Carriage inwards Returns inwards Returns outwards Purchases Sales Salaries and wages Rent Insurance 2,368 200 310 205 322 11,874 18,600 3,862 304 78 Motor expenses 664 Office expenses 216 Lighting and heating expenses 166 General expenses 314 Premises 5,000 Motor vehicles 1,800 Fixtures and fittings Debtors 350 3,896 Creditors Cash at bank Drawings Capital 1,731 482 1,200 12,636 33,289 33,289 Stock at 30 September 20X9 was 2,946.