Self-test You are given the following list of balances for W Thom at 30 September 2009.

From this list of balances prepare the trial balance.

Advertising 9,600 Postage and telephone 3,280 Lighting and heating 5,104 Drawings 50,560 Bank overdraft 27,796 Insurance 15,584 Rent and rates 60,352 Salaries and wages 41,088 Motor expenses 37,172 Purchases 330,061 Returns inwards 1,440 Returns outwards 2,416 Stock at 1 October 2008 112,448 Debtors 65,005 Commission received 3,200 Creditors 51,028 Fixtures and fittings 49,280 Capital at 1 October 2008 150,432 Cash in hand 1,450 Bank interest and charges 4,928 Sales 604,960 Motor vehicles 52,480