In the trial balance given at question 9 the following issues were discovered.

• An item of sale had been correctly entered in the cash ledger but had been entered in the sales account as at £4,500 instead of £5,400.

• A debtor had been entered on the ledgers as owing £2,300 instead of £3,200.

The sale had been correctly entered in the ledgers.

• The book-keeper had failed to record an office expense of £450 in the ledger although the item had been entered in the cash account.

• The book-keeper had debited £225 to the bank account instead of crediting it.

Required Correct the trial balance of Narn as at 31 March 200X and redraw the income statement and balance sheet.