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1. The following information from the books of Barbara McMurray on 31 December 2009. Extract a trial balance Sales Purchases Returns Stock 1 January

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1. The following information from the books of Barbara McMurray on 31 December 2009. Extract a trial balance Sales Purchases Returns Stock 1 January 2009 General Expenses 119400 72.000 750 Carriage inwards Salaries and Wages Motor vehicle expenses Bad debts Electricity Premises Motor vehicle 5500 4 750 930 27 670 800 450 600 62 520 13 150 Provision for depreciation: On Motor vehicle at 1 Jan 2009 2630 Fixtures & Fittings 9.000 Accounts Receivables 7 200 Accounts payables Cash at Bank Drawings Capital 4850 4 360 3.000 84 300

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