2. The following balances were taken from Acer Company as at 31.12.2020 Bank 60 000 Cash 30 000 Building 105 000 Loans 165 000 Debtors 45 000 Marketable securities 75 000 Land 30 000 Furniture 30 000 Machines 60 000 Overdraft 15 000 Sales Return 36 000 Purchases Return 45 000 Sales 300 000 Opening Stock 54 000 Purchases 180 000 Salaries 15 000 Rent expenses 24 000 Interest expenses 18 000 Stationery expenses 24 000 Rent revenues 45 000 Required Prepare Trail Balance and find out the capital Prepare the Trading Account, Profit and Loss Account and Balance sheet