Trial balance of A. Wilson as at 31 December 1989

£ dr Capital (1 Jan.)

Stocks (1 Jan.)

Leasehold premises Fixtures and fittings Motor vehicles Debtors Creditors Advertising and insurance Salaries and wages Provision for bad debts (1 Jan.)

Rates Discount received Discount allowed Purchases Sales Heating and lighting Bank Sundry expenses Mortgage on premises 60,000 120,000 10,000 30,000 15,000 2,000 45,000 1,000 2,000 80,000 2,000 8,500 2,000 377,500

£ cr 86,000 40,000 500 1,000 150,000 100,000 377,500