Self-test Jay & Co. Trial balance at 30 June 2009 Postage and telephone 1,300 Rent and rates 2,500 Insurance 365 Electricity 516 Motor expenses 1,960 Salaries and wages 4,850 Sales 36,600 Purchases 20,650 General expenses 806 Motor vehicle 3,500 Creditors 3,250 Debtors 6,810 Land and buildings 28,000 Fittings and fixtures 3,960 Stock 1 July 2008 8,020 Cash at bank 1,134 Drawings 6,278 Capital 50,799

£90,649 £90,649 Stock at 30 June 2009 amounts to £11,700.

You are required to prepare a trading and profit and loss account and a balance sheet for the year ended 30 June 2009.