A trial balance extracted from the accounting records of a trader did not balance and the following errors were discovered (in the original trial balance the credits exceeded the debits by £260,000):

(a) Sales account undercast by £20,000.

(b) Office wages of £180,000 shown on credit side of the trial balance.

(c) Credit sales of £90,000 completely omitted from the accounts.

(d) Credit purchases for £60,000 included in the purchase account but omitted from the personal account.

(e) Goods bought on credit for £40,000 credited to wrong receivables account.

(f) Office equipment bought for £2,100 debited to the purchases account.

Required:

Prepare a new trial balance which corrects the discovered errors.