Self-test Nigel prepares a trial balance from his records. In doing so he places some debit and credit balances on the incorrect side of the trial balance. As a result the trial balance does not balance. The following trial balance was prepared for the year ended 31 December 2009.

Sales 21,860 Purchases 11,180 Motor vehicles at cost 15,600 Fixtures and fittings at cost 4,200 Advertising 980 Bank interest 456 Opening stock at 1 January 2009 6,500 Motor vehicles (accumulated depreciation at 1 Jan 09) 4,680 Debtors 9,150 Creditors 9,086 Provision for doubtful debts at 1 Jan 2009 1,910 Nigel – capital account 27,446 Land and buildings at cost 19,600 Selling expenses 6,680 Administration expenses 4,316 Bank overdraft 9,840 Fixtures and fittings (accumulated depreciation at 1/1/09) 3,840 You are required to redraw the trial balance, placing the debit and credit balances in their correct columns. At the end of the exercise total the debits and credits to ensure that the trial balance now balances.