An inexperienced book-keeper has drawn up a trial balance as at 30 June 2000 (see below) and cannot understand why the trial balance totals do not agree.

Required:
Prepare a corrected trial balance.

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Capital as at 1 July 1999 Dr balances Cr balances 54,070 Land and buildings 50,000 Fixtures and fittings 4,650 Stock as at 1 July 1999 3,480 Trade debtors 12,820 Trade creditors 14,590 Bank overdraft 10,100 Purchases Sales Returns outwards Returns inwards Carriage inwards Carriage outwards 63,430 95,360 870 2,350 1,330 8,650 Wages and salaries 12,670 Heating and lighting 2,410 Bank overdraft interest 920 Repairs and renewals 3,880 Discounts allowed 990 Discounts received 1,030 Drawings 8,440 172,170 179,870