The following trial balance was extracted from the books of A Scholes at the close of business on 28 February 20X7.

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Purchases and sales Cash at bank Cash in hand Capital account 1 March 20X6 Drawings Office furniture Rent Wages and salaries Discounts Debtors and creditors Stock 1 March 20X6 Provision for bad and doubtful debts 1 March 20X6 Delivery van Van running costs Bad debts written off Notes: (a) Stock 28 February 20X7 3,510. (b) Wages and salaries accrued at 28 February 20X7 90. (c) Rent prepaid at 28 February 20X7 140. (d) Van running costs owing at 28 February 20X7 60. (e) Increase the provision for bad and doubtful debts by 60. (f) Provide for depreciation as follows: Office furniture 180; Delivery van 480. Dr Cr f 11,280 19,740 1,140 210 9,900 2,850 1,440 1,020 2,580 690 4,920 360 2,490 2,970 270 2,400 450 810 32,760 32,760