From the following trial balance of R Graham draw up a trading and profit and loss account for the year ended 30 September 19X9, and a balance sheet as at that date.

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Dr Cr Stock 1 October 19X8 2,368 Carriage outwards Carriage inwards 200 310 Returns inwards Returns outwards Purchases Sales Salaries and wages Rent Insurance 205 322 11,874 18,600 3,862 304 78 Motor expenses 664 Office expenses 216 Lighting and heating expenses 166 General expenses 314 Premises 5,000 Motor vehicles 1,800 Fixtures and fittings 350 Debtors 3,896 Creditors 1,731 Cash at bank 482 Drawings 1,200 12,636 Capital 33,289 33,289 Stock at 30 September 19X9 was 2,946.