From the following information, prepare a trial balance:

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Ajit’s capital A/c 25,400 Ajit’s drawings A/c 1800 Purchases 18,200 Salaries 1200 Stock at the beginning 1100 Machinery 5000 Wages 800 Sales 24,000 Furniture 1400 Sundry debtors 9000 Sundry creditors 7800 Returns outwards 300 Returns inwards 400 Cash at bank 7000 Cash in hand 400 Rent and rates 1300 Carriage inwards 200 Freight 2600 Travelling expenses 600 Repairs 50 Discount received 450 Bills receivable 3500 Bills payable 1550 Income tax 1700 General expenses 3250