From the following, prepare a trial balance:

Mathew’s capital A/c 10,000 Opening stock 2000 Cash at bank 1000 Cash in hand 440 Machinery 6000 Purchases 15,000 Wages 10,000 Fuel and power 3000 Factory lighting 200 Salaries 7000 Discount allowed 500 Discount received 300 Advertisement 5000 Sales 50,000 Sundry debtors 8500 Sundry creditors 3700 Office furniture 1360 Office expenses 4000