Self-test Max prepared a list of balances from his ledger accounts. You are required to prepare the trial balance from this list.

Max & Co. Balances at 30 June 2009 Postage and stationery 1,300 Rent and rates 2,500 Drawings 11,340 Capital 80,000 Motor expenses 1,960 Salaries and wages 4,850 Sales 63,400 Purchases 48,650 Motor vehicle 3,500 Creditors 7,100 Debtors 39,540 Bank overdraft 5,120 Fittings and fixtures 23,960 Opening stock 18,020