1. Linda, an inexperienced book-keeper, prepared the following Trial Balance. It contained a number of errors and you are required to redraft the Trial Balance as at 31 December 2002. Trial Balance as at 31 December 2002 Debit Credit $ $ Stock 1 January 2002 9,800 Purchases 8,765 Sales 12,345 Returns inwards 1,250 Returns outwards 800 Electricity 875 Carriage inwards 900 Carriage outwards 1,230 Commission received 1,450 Insurance 480 Advertising 3,450 Debtors 2,345 Creditors 5,915 Rent 6,000 Office equipment 12,000 Discount received 400 Discount allowed 265 Motor vehicles 25,000 Wages 8,000 Cash 1,150 Bank (overdraft) 3,200 Loans 20,000 Drawings 600 Capital 38,000 81,810 82,410