The following list of balances as at 30 September 20X9 has been extracted from the books of Brick and Stone, trading in partnership, sharing the balance of profits and losses in the proportions 3:2 respectively.

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f Printing, stationery and postages 3,500 Sales 322,100 Stock in hand at 1 October 20X8 23,000 Purchases 208,200 Rent and rates 10,300 Heat and light 8,700 Staff salaries 36,100 Telephone charges 2,900 Motor vehicle running costs 5,620 Discounts allowable 950 Discounts receivable 370 Sales returns 2,100 Purchases returns 6,100 Carriage inwards 1,700 Carriage outwards 2,400 Fixtures and fittings: at cost 26,000 provision for depreciation 11,200 Motor vehicles: at cost 46,000 provision for depreciation 25,000 Provision for doubtful debts 300 Drawings: Brick 24,000 Stone 11,000 Current account balances at 1 October 20X8: Brick Stone 3,600 credit 2,400 credit Capital account balances at 1 October 20X8: Brick 33,000 Stone Debtors Creditors Balance at bank 17,000 9,300 8,400 7,700